UC-NRLF 


A  LETTER 

TO 

General,  Departmental  and  Divisional 

Construction  and  Maintenance  Officers 

Their  Agents  and  Assistants, 

About 

Construction  and  Maintenance  Costs. 


Prepared  for  Use  on  the  Following  Lines: 

The  Cincinnati,  New  Orleans  &  Texas  Pacific  Railway. 

The  Alabama  Great  Southern  Railroad. 

Georgia  Southern  &  Florida  Railway. 

Northern  Alabama  Railway. 
High  Point,  Randleman,  Asheboro  &  Southern  Railroad. 

Yadkin  Railroad. 

Atlantic  &  Yadkin  Railway. 

Harriman  &  Northeastern  Railroad. 

Cincinnati,  Burnside  &  Cumberland  River  Railway. 

Woodstock  &  Blocton  Railway. 
Belt  Railway  Company  of  Chattanooga. 
Augusta  Southern  Railroad.        Blue  Ridge  Railway. 
Danville  &  Western  Railway.    Tallulah  Falls  Railway. 
Hartwell  Railway.  Lawrenceville  Branch  Railroad. 

St.  Johns  River  and  Other  Terminals 

and 
SOUTHERN  RAILWAY. 


to 


COPYRIGHT,   1916, 

BY 
A.  H.  PLANT. 


QQ 


A  LETTER 

TO 

General,  Departmental  and  Divisional 

Construction  and  Maintenance  Officers 

Their  Agents  and  Assistants, 

About 

Construction  and  Maintenance  Costs. 


Prepared  for  Use  on  the  Following  Lines: 

The  Cincinnati,  New  Orleans  &  Texas  Pacific  Railway. 

The  Alabama  Great  Southern  Railroad. 

Georgia  Southern  &  Florida  Railway. 

Northern  Alabama  Railway. 
High  Point,  Randleman,  Asheboro  &  Southern  Railroad. 

Yadkin  Railroad. 

Atlantic  &  Yadkin  Railway. 

Harriman  &  Northeastern  Railroad. 

Cincinnati,  Burnside  &  Cumberland  River  Railway. 

Woodstock  &  Blocton  Railway. 
Belt  Railway  Company  of  Chattanooga. 
Augusta  Southern  Railroad.        Blue  Ridge  Railway. 
Danville  &  Western  Railway.    Tallulah  Falls  Railway. 
Hartwell  Railway.  Lawrenceville  Branch  Railroad, 

St.  Johns  River  and  Other  Terminals 

and 
SOUTHERN  RAILWAY. 


COFYRIGHT,     191)5,1-    \ 

BY    •,/:'•: 

A.  H. 


n 


OFFICE  OF  THE  COMPTROLLER. 

WASHINGTON,  D.  C.,  December  i,  1916. 

To  Officers,  Agents  and  Employees  of  the  Maintenance 
Departments: 

GENTLEMEN:  The  primal  duty  of  Maintenance  Offi- 
cers, their  Agents  and  Assistants,  is  to  do  things;  that  of 
the  Accounting  Officer  is  to  record  and  to  account  for 
things  done. 

The  work  of  Maintenance  Officers  is  done  under  rules 
and  specifications;  so  also  is  the  work  of  the  Accounting 
Officer.  If  a  structure  be  built  regardless  of  rules  or 
specifications,  disaster  is  likely  to  follow,  and  if  the  ac- 
counts be  erroneously  constructed  and  stated  chaos  will, 
and  financial  disaster  may,  be  the  result. 

Possibly  no  two  Departments  are  so  mutually  depend- 
ent upon  each  other  for  correctness  of  results  as  are  the 
Maintenance  and  Accounting  Departments.  Especially 
is  this  true  with  respect  to  the  dependence  of  the  Account- 
ing Officer  upon  the  Maintenance  Officer  for  the  correct- 
ness of  Property  and  Maintenance  accounts. 

Helpful,  intelligent  co-operation  is  the  foundation  of 
success  on  a  railway;  to  give  it  fully  we  must  know  what 
is  needed. 

The  object  of  this  letter  is  to  do  my  part  in  an  effort  to 
draw  the  Maintenance  and  the  Accounting  Officers  more 
closely  together,  to  the  end  that  they  may  be  helpful  one 
to  the  other  and  by  perfect  teamwork  add  to  the  success 
of  the  Companies  we  represent. 

Each  cent  of  costs  you  incur  for  labor,  including  your 
own  salaries  and  expenses,  the  cost  of  each  piece  of  mate- 
rial you  apply  to  or  take  out  of  service,  and  the  cost  of  all 
tools  and  supplies  used  by  you  in  repairing,  improving, 
adding  to  or  taking  from  roadway,  tracks,  fences,  build- 
ings, bridges,  structures  of  any  kind,  tools,  engines,  cars, 
and  all  other  physical  property,  must  and  does  find  its  way 
into  one  of  five  general  accounts.  They  are : 

3G2470 


4  -       '  \'^ONS'rRuc;>:;QN  A.ND  MAINTENANCE  COSTS. 

(1)  PHYSICAL  PROPERTY. 

(2)  OPERATING  EXPENSES. 

(3)  INDIVIDUALS  AND  COMPANIES. 

(4)  MATERIALS  AND  SUPPLIES. 

(5)  PROFIT  AND  LOSS. 

The  rules  of  these  Companies  and  the  federal  Law  tell 
us  to  which  of  these  general  accounts  the  costs  we  incur 
must  be  assigned.  They  also  tell  us  how  we  can  deter- 
mine the  proper  account  or  accounts  to  which  such  costs 
must,  under  the  rules,  be  charged  or  credited. 

From  some  of  the  reports  you  have  made  for  work  done 
it  is  quite  plain  that  in  the  past  you  have  not  understood, 
and  probably  you  do  not  now  fully  understand,  how  the 
costs  you  incur  must  be  charged.  I  shall  try,  in  this  letter, 
to  tell  you  the  distinctions  between  the  several  accounts, 
what  the  accounts  represent  or  mean,  and  what  you  must 
do  to  enable  the  Accounting  Officer  to  keep  the  accounts 
as  he  is  required  to  keep  them. 

It  is  not  my  purpose  to  require  you  to  keep  elaborate 
books  of  accounts,  but  there  are  things  you  should  know, 
things  you  must  do,  and  things  you  must  report  to  enable 
the  Accounting  Officer  to  correctly  record  your  transactions 
and  to  keep  the  accounts. 

The  lines  of  distinction  between  the  several  accounts  are 
tightly  drawn  and  if  we  do  not  observe  them  we  not  only 
disobey  the  rules  of  these  Companies,  but  we  violate  the 
law,  and  for  such  violation,  if  it  be  intentional,  we  are 
liable  to  be  penalized. 

PHYSICAL  PROPERTY  : 

The  general  account  Physical  Property,  better  known 
as  "Additions  and  Betterments,"  is  intended  to  represent 
the  Company's  investment  in  its  plant.  The  account  is 
divided  into  three  subdivisions;  they  are: 

(I)  ROAD,   which  represents  right  of  way,  roadbed, 
tracks,  buildings,  structures,  and  all  other  fixed  property. 

(II)  EQUIPMENT,  which  represents  engines,  cars,  and 
all  other  rolling  stock. 


CONSTRUCTION    AND   MAINTENANCE   COSTS.  5 

These  two  subdivisions  of  the  general  account,  Physical 
Property,  are  intended  to  represent  the  cost  of  all  physical 
property  used  in  transportation  service  ;  or,  in  other  words, 
all  property  used  in  earning  revenues. 


The  other  subdivision  is  known  as  : 


(III)  OTHER  PHYSICAL  PROPERTY:  It  represents  the 
cost  of  property  which  is  not  used  in  transportation  service  ; 
as,  for  example,  if  rail  be  leased  to  others,  its  cost  must  be 
carried  in  sub-account  III.  If  a  station,  roadway  or  other 
building  be  abandoned  as  a  transportation  unit  and  it  be 
rented  to  others,  or  if  it  be  used  for  purposes  other  than 
transportation,  its  cost  must  be  transferred  to  sub-account 
III.  If  a  car  or  other  unit  of  equipment  be  removed 
from  transportation  service  and  used  for  purposes  other 
than  transportation,  its  cost  must  be  transferred  from  sub- 
account  II  to  sub-account  III.  If,  however,  a  car  be 
transferred  to  or  set  aside  for  use  as  a  shanty,  tool,  repair, 
depot  or  office  car,  or  for  other  transportation  purposes 
(except  cars  transferred  from  revenue  service  to  work 
service),  its  cost  must  be  transferred  from  sub-account  II 
to  sub-account  I. 

These  are  merely  illustrations  ;  there  may  be  many  other 
pieces  and  classes  of  property,  the  costs  of  which  must  be 
transferred  from  one  account  to  another  when  physical 
changes  are  made. 

Each  of  the  three  sub-accounts  of  Physical  Property, 
that  is,  "Road,"  "Equipment,"  and  "Other  Physical 
Property"  is  further  subdivided  into  —  (a)  PROPERTY 
OWNED,  and  (b)  PROPERTY  LEASED,  the  latter  repre- 
senting property  leased  from  others. 

Additions,  Betterments  and  Retirements  costs  incurred 
on  leased  property  must  be  reported  separately  from  sim- 
ilar costs  made  on  owned  property;  when  changes  involv- 
ing Additions,  Betterments  or  Retirements  are  made  on 
leased  property,  the  name  of  the  Company  from  whom  the 
property  is  leased,  upon  which  changes  are  made,  must  be 
shown  on  your  reports.  This  is  very  important  and  the 
rules  governing  it  must  be  carefully  observed.  Some  in 


O  CONSTRUCTION    AND    MAINTENANCE    COSTS. 

charge  of  Maintenance  may  not  know  what  property  is 
leased,  so  it  is  of  great  importance  that  you  state  in  your 
reports  the  exact  location  of  all  new  units  added  and  all 
changes  made  in  existing  units. 

The  costs  to  repair  and  maintain  leased  property 
operated  by  these  Companies  must  be  ^recorded  and  re- 
ported as  Operating  Expenses  of  the  Company  operating 
it;  no  distinction  need  be  made  in  Maintenance  costs  as 
between  property  owned  and  property  leased. 

OPERATING  EXPENSES  : 

The  general  account  Operating  Expenses,  herein  and 
for  purposes  of  this  study  called  "Maintenance,"  is  in- 
tended to  and  must  show  the  costs  to  the  Company  to 
repair  and  to  maintain  its  physical  property. 

The  distinction  between  costs  of  physical  property  and 
costs  to  repair  and  maintain  it  is  tightly  drawn  and  we 
must  try  to  clearly  understand  the  distinction  between  them 
and  to  correctly  assign  our  costs  to  the  two  classes. 

Maintenance  costs  are  subdivided  into: 

(a)  ROADWAY  AND  STRUCTURES,  representing  costs  to 
repair  and  maintain  all  property  of  a  fixed  nature  and: 

(b)  EQUIPMENT,  representing  costs  to  repair  and  main- 
tain engines,  cars,  and  all  other  rolling  stock. 

These  two  Maintenance  accounts  are  further  subdivided 
into  sub-primary  accounts  for  the  purpose  of  showing  the 
costs  to  repair  and  maintain  the  individual  parts  of  prop- 
erty used  in  transportation  service. 

While  you  have  been  furnished  with  copies  of  the  Offi- 
cial Classification  of  Operating  Expenses  showing  these 
sub-primary  accounts,  with  texts,  rules,  and  explanations 
to  guide  you  in  applying  Maintenance  costs  to  them,  ex- 
tracts from  them  are  hereto  annexed  for  ready  reference 
and  for  your  general  guidance.  (See  page  35  for  Road- 
way and  Structures  and  page  63  for  Equipment.)  These 
extracts  serve  as  illustrations;  you  must  not  fail  to  be 
guided  by  the  Official  Classifications  and  rules. 

The  correct  assignment  of  Maintenance  costs  to  sub- 
primary  accounts,  while  second  in  importance  to  the  assign- 


CONSTRUCTION    AND   MAINTENANCE   COSTS.  7 

ment  of  costs  to  Physical  Property  and  to  the  general 
Maintenance  accounts,  is  of  great  importance  and  deserves 
your  careful  consideration.  You  should  study  the  Official 
Maintenance  Classifications  and  rules  carefully. 

THE  $200.00  OPTION  : 

The  Official  Classification  of  Road  and  Equipment, 
dated  July  i,  1914,  provides  that  if  the  cost  of  an  indi- 
vidual "Additions  and  Betterments"  project  or  job  be  less 
than  $200.00  we  may  charge  such  cost  to  Operating  Ex- 
penses. That  option  was  withdrawn  on  July  i,  1915,  and 
under  the  existing  rules,  we  must  charge  that  part  of  all 
costs  which  may  be  properly  classed  as  "Additions  and 
Betterments"  to  the  Property  account  regardless  of  the 
amount  of  such  costs. 

INDIVIDUALS  AND  COMPANIES  : 

The  general  account  Individuals  and  Companies  repre- 
sents cost  to  us  to  repair,  maintain  or  construct  something 
for,  or  for  the  account  of,  other  railways,  firms,  corpora- 
tions or  individuals,  provided  we  are  not  responsible  for 
the  causes  which  make  the  repairs,  maintenance  or  con- 
struction necessary. 

I  wish  to  emphasize  here  the  importance  of  your  know- 
ing the  terms  of  our  contracts  with  railways,  firms,  corpo- 
rations, and  individuals  under  which  we  maintain  roadway, 
tracks,  coal  trestles,  buildings,  and  other  things  for  their 
account.  Those  who  are  directly  or  immediately  in  charge 
of  such  work  should  also  know  what  costs  they  incur  are 
chargeable  to  others. 

Many  contracts  provide  that  we  shall  maintain  certain 
tracks  and  other  things,  for  account  of  the  owners  of  such 
tracks,  etc.  In  like  manner  the  rules  of  the  Master  Car 
Builders'  Association  tell  us  what  repairs  we  make  to  cars 
are  chargeable  to  car  owners  and  to  other  railways  respon- 
sible for  damages  we  repair  as  well  as  the  prices  at  which 
such  repairs  must  be  charged.  Therefore,  it  is  of  prime 
importance  that  Section  Foremen  and  Foremen  of  Bridges 


8  CONSTRUCTION    AND    MAINTENANCE    COSTS. 

and  Buildings  be  advised  of  contracts  or  agreements  relat- 
ing to  the  maintenance  of  roadway  and  structures  the  cost 
of  which,  either  wholly  or  in  part,  is  chargeable  to  others, 
and  that  Car  Repairers,  Foremen  of  Engine  and  Car 
Shops,  and  Conductors  whose  duty  it  is  to  apply  new  air 
hose  in  place  of  old  or  broken  hose,  new  brasses,  and  such 
other  things  which  are  chargeable  to  car  owners,  should 
understand  and  know  how  to  apply  the  M.  C.  B.  rules  to 
work  they  do  on  cars  and  engines. 

It  is  necessary  for  those  men  to  understand  the  working 
agreements  and  rules,  because  our  ability  to  render  bills 
correctly  against  those  for  whom  work  is  done  depends 
entirely  upon  the  correctness  of  the  reports  of  such  work. 
If  work  done  is  not  correctly  reported  we  are  apt  to  charge 
too  much,  too  little  or  probably  nothing  at  all  for  repair 
costs  for  which  we  should  be  paid. 

"Monuments"  or  Joint  Account  Signs  are  or  should  be 
so  placed  as  to  show  the  limits  of  all  tracks  used  jointly 
by  these  and  other  Companies.  Foremen  should  know 
which  of  such  joint  facilities  we  are  required  to  maintain. 

In  like  manner  line  posts  or  signs  are  or  should  be  placed 
on  all  privately  owned  or  operated  spur,  side,  or  commer- 
cial tracks  to  show  where  our  tracks  end  and  where  the 
private  tracks  begin. 

Section  and  Bridge  Foremen  must  fully  observe  the  rules 
for  reporting  work  done  and  materials  used  between  and 
beyond  those  signs  and  posts,  because  if  they  do  not  our 
"Maintenance"  costs  will  be  charged  with  costs  which 
should  be  collected  from  others. 

If,  in  an  emergency  case,  work  be  done  and  materials  be 
used  on  a  track  or  facility  beyond  a  sign  or  post  and  we  do 
not  ordinarily  maintain  the  track  or  structure,  such  work 
and  the  materials  used  must  be  clearly  and  specifically 
reported  by  the  Foreman  doing  it. 

Let's  now  look  to  the  other  side  of  the  repair  and  main- 
tenance question,  because  it  has  two  sides.  While  we  are 
repairing  and  maintaining  property  of  others,  other  rail- 
ways are  repairing  and  maintaining  parts  of  our  property 
or  are  repairing  parts  of  their  own  property  which  we  use 


CONSTRUCTION    AND   MAINTENANCE   COSTS.  9 

jointly  with  them.  The  men  who  report  work  done,  those 
who  keep  the  accounts,  and  those  who  make  bills  against 
us  for  work  they  do,  are  just  as  apt  to  make  errors  in  such 
bills  against  us  as  we  are  to  make  mistakes  in  our  bills 
against  them;  and  unless  our  men  who  check  and  O.  K. 
those  bills  are  familiar  with  the  working  agreements  and 
rules  we  are  likely  to  pay  too  much,  too  little  or  nothing 
at  all  for  services  we  receive. 

Therefore,  we  must  be  able  to  correctly  determine  what 
we  are  entitled  to  collect  for  work  we  do  for  others  and 
what  we  must  pay  for  work  others  do  for  us.  Let  me, 
at  this  time,  make  this  fact  clear  to  you.  If  under  a 
trackage  agreement  another  railway  agrees  to  pay  us  rental 
and  a  proportion  of  costs  to  maintain  and  repair  a  track 
or  facility  jointly  used,  we  have  no  right  to,  nor  must  we 
include  in  our  bills  against  that  railway  for  maintenance 
costs,  any  costs  incurred  by  us  which  are  properly  classed 
as  "Additions  and  Betterments"  unless  the  agreement  spe- 
cifically provides  that  such  "Additions  and  Betterments" 
costs  shall  be  included.  If  the  contract  so  provides,  the 
"Maintenance"  and  "Additions  and  Betterments"  costs 
must  be  shown  separately  on  the  bills.  On  the  other  hand, 
if  others  charge  us,  under  similar  agreements,  with  "Addi- 
tions and  Betterments"  costs,  we  must  decline  to  pay  the 
"Additions  and  Betterments"  costs;  or  if  the  agreement 
provides  that  we  should  pay  such  costs,  we  must  demand 
that  they  be  shown  separately  in  their  bills. 
bft£  f'gdojslq  t^iilo  1$  ftifc^n  /ttsrb  sgu  \Rm  aw  mierxxi  ?:hf;q 
MATERIALS  AND  SUPPLIES  : 

This  is  the  account  in  which  is  carried  the  cost  of  mate- 
rials and  supplies  owned.  As  such  things  are  bought  the 
costs  of  them,  including  freight  and  other  expenses,  if  any, 
are  charged  to  this  account.  When  materials  and  sup- 
plies are  drawn  for  use  the  costs  at  which  the  units  drawn 
are  carried  in  the  account  are  credited  to  "Materials  and 
Supplies"  and  charged  to  the  account  representing  the 
thing  on  or  for  which  they  are  to  be  used. 

In  repair  and  renewal  work,  also  in  dismantling  units  or 
parts  of  property  which  have  been  or  are  to  be  retired 


IO  CONSTRUCTION    AND    MAINTENANCE    COSTS. 

from  service,  the  material  recovered,  generally  known  as 
"salvage"  or  "scrap,"  should  be  separated  as  between: 

(a)  SERVICEABLE    FOR    SIMILAR    USE    BY    THE 
COMPANY. 

(b)  SERVICEABLE       FOR       CONVERSION       INTO 
OTHER  UNITS   OR  PARTS. 

(c)  SCRAP  FOR  SALE. 

All  salvage  as  and  when  recovered  or  released  should 
be  recorded  and  reported  by  kind  and  quantity.  Metal 
scrap  of  classes  (b)  and  (c)  should  be  separated  and 
reported  as  between  cast,  wrought,  malleable,  steel,  etc. 

With  the  exception  of  rail  released  from  track,  which  is 
arbitrarily  valued,  a  fair  value  consistent  with  the  uses  to 
which  it  is  to  be  put  must  be  placed  upon  all  salvage  recov- 
ered. If  it  be  of  class  (#),  its  value  should  be  based 
upon  current  market  values  for  similar  units  or  parts,  less 
a  reasonable  allowance  for  condition  and  wear;  if  it  be  of 
classes  (b)  and  (c),  its  value  should  be  based  on  a  normal 
market  value  of  scrap  of  its  kind. 

The  value  of  salvage  recovered  must  be  credited  to  the 
account  representing  the  thing  or  service  from  which  it 
was  released,  and  charged  to  the  Materials  and  Supplies 
account. 

Some  of  us  may  be  inclined  to  "kite"  salvage  for  the 
purpose  of  making  a  good  showing  in  expenses.  That  is 
to  say,  we  do  not  report,  when  released,  some  units  or 
parts  because  we  may  use  them  again  at  other  places,  and 
we  may  believe  that  by  not  reporting  them  as  and  when 
released,  we  can  put  them  back  in  use  and  our  maintenance 
costs  will  be  reduced  to  that  extent.  If  we  are  guilty, 
let's  stop  the  practice,  because  we  gain  nothing  by  it;  if 
salvage  is  not  reported  as  and  when  released  Maintenance 
will  not  be  credited  with  its  value  and  nothing  is  gained 
by  putting  it  back  into  use  without  value. 

All  salvage  released  or  recovered  retains  the  values  at 
which  it  was  released  until  and  unless  it  be  sold  or  used  in 
"Additions  and  Betterments"  work.  To  illustrate:  A 
salvage  part,  when  released,  is  valued  at  say  $20.00,  and 


CONSTRUCTION   AND   MAINTENANCE   COSTS.  II 

taken  into  the  "Materials  and  Supplies"  account  at  that 
value;  if  it  be  used  again  in  repair  work,  "Maintenance" 
must  be  charged  $20.00  for  it;  if  it  be  used  in  an  "Addi- 
tions" or  a  "Betterments"  job,  the  price  at  which  it  should 
be  charged  should  be  what  a  similar  article  in  like  condi- 
tion would  cost  in  the  open  market;  if  it  be  sold,  its 
value  to  us  is  what  we  g£t  for  it.  If  the  market  or  sale 
value  be  more  than  the  value  at  which  it  is  carried  in  the 
accounts,  the  difference  or  profit  when  it  is  applied  or 
sold  must  be  credited  to  the  account  originally  credited 
when  the  part  was  released;  if  the  value  be  less,  the  differ- 
ence must  be  charged  to  that  account. 

We  should  and  must,  for  operating  purposes,  avoid 
placing  high  or  abnormal  prices  on  salvage.  If  adjust- 
ments in  values  are  to  be  made,  let's  be  in  position  to 
adjust  "up"  and  not  "down."  The  present  scrap  market 
is  abnormally  high ;  next  week  or  month  or  year  it  may  be 
abnormally  low.  An  adjustment  of  material  values  which 
produces  a  credit  to  "Maintenance"  is  much  more  desirable 
than  one  which  produces  a  debit,  and  a  debit  is  sure  to  fol- 
low if  our  values  are  too  high. 

PROFIT  AND  Loss : 

You  are  interested  in  this  account  only  in  connection 
with  property  abandoned  and  not  replaced.  Charges  and 
credits  to  it  must  be  made  only  as  and  when  directed  by 
the  Chief  Accounting  Officer. 

APPROPRIATIONS  AND  AUTHORITIES  : 

Money  to  be  spent  in  changing,  adding  to,  taking  from, 
maintaining,  and  repairing  "Physical  Property"  is  author- 
ized in  two  ways : 

1 i )  Monthly  appropriations  for  labor  and  ma- 
terials, generally  understood  to  be  for   ordinary 
"Maintenance,"  and — 

(2)  Special    appropriations    for   extraordinary 
or  special  work  for  which  individual  or  special 
authorities  are  issued. 


12  CONSTRUCTION    AND    MAINTENANCE    COSTS. 

Reports  received  indicate  that  some  believe  all  costs  in- 
curred under  the  monthly  appropriations  should  be  charged 
to  "Maintenance"  and  that  the  entire  cost  of  work  done 
under  special  authorities  must  be  charged  to  the  "Prop- 
erty" account.  The  reports  also  indicate  that  some  under- 
stand the  costs  of  all  work  done  by  Maintenance  forces 
must  be  classed  as  and  charged  to  "Maintenance"  and  that 
the  costs  of  all  work  done  by  Construction  forces  must  be 
charged  to  Construction  or  to  the  "Property"  account.  If 
these  beliefs  exist  in  the  mind  of  any  one,  let's  get  rid  of 
them  because  they  are  wrong.  The  things  you  do  deter- 
mine the  accounts  to  which  the  costs  to  do  them  must  be 
charged. 

In  reporting  work  done  under  a  special  authority,  you 
should  charge  the  labor  and  material  costs  to  the  job  cov- 
ered by  the  authority  in  such  detail  and  with  such  clear- 
ness as  will  enable  the  Accounting  Officer  to  properly  dis- 
tribute the  costs  to  the  accounts  to  which  they  belong. 

Completion  reports  are  required  for  each  piece  of  Addi- 
tions, Betterments,  and  Retirements  work  done  under  both 
"Maintenance"  and  "Special  Authority"  programs,  and 
those  reports  must  give  sufficient  detail  as  to  final  costs  to 
enable  a  correct  distribution  of  such  costs  in  the  accounts. 

Estimates  of,  and  authority  forms  for,  these  extraordi- 
nary jobs  are  generally  prepared  by  Resident  Engineers  or 
Roadmasters.  It  would  save  a  great  deal  of  letter  writ- 
ing and  telegraphing,  and  would  enable  a  much  more  cor- 
rect distribution  of  charges,  if,  in  preparing  estimates  of 
and  forms  for  extraordinary  jobs,  more  details  were  given. 
You  should  describe  fully  on  the  forms  what  you  intend 
to  do;  state  clearly  on  them  the  thing  you  are  to  build, 
giving  estimates  of  the  costs  of  each  of  its  component 
parts,  divided  between  labor  and  material.  If  it  be  an 
addition,  so  state;  ?f  it  be  an  improvement,  give  the  neces- 
sary facts  as  to  what  it  improves,  what  is  to  be  added  and 
what  is  to  be  discarded,  with  estimated  costs  and  a  full 
description  of  salvage  and  to  what  use  the  salvage  will  be 
put.  In  brief,  the  authority  form  and  the  supporting 


CONSTRUCTION    AND   MAINTENANCE   COSTS.  13 

papers  should  so  fully  describe  the  job  as  to  make  it  un- 
necessary for  any  one  to  ask  questions  about  it. 

PROPERTY  COSTS  OR  VALUES — CHANGES  IN: 

As  has  been  previously  explained,  the  general  accounts 
"Physical  Property"  are  intended  to  represent  the  Com- 
pany's investment  in  its  plant  and  its  investment  in  prop- 
erty it  leases  from  others.  We  are  required  by  the  rules, 
as  well  as  by  the  law,  to  maintain  the  integrity  of  those 
accounts. 

Before  July  i,  1907,  under  practices  which  then  pre- 
vailed, and  probably  since  that  date  through  error  or  mis- 
understanding of  the  requirements,  the  costs  of  many  units 
or  parts  of  "Physical  Property"  were,  when  constructed 
or  when  installed  in  renewals,  charged  to  accounts  other 
than  the  "Property"  accounts  and,  as  a  result,  there  is 
nothing  now  in  the  "Property"  accounts  to  represent  them. 

There  are  two  reasons  why  you  should  clearly  under- 
stand this  fact  now.  First,  we  must  try  in  the  future  to 
charge  and  credit  "Property"  accounts  with  all  costs  with 
which  they  are  properly  chargeable  or  creditable ;  and,  sec- 
ond, as  the  "Property"  accounts  are  affected  by  each  and 
every  addition,  betterment  or  retirement  and  in  many  cases 
renewal  of  "Physical  Property,"  we  must  see  to  it  that  in 
making  such  changes  those  accounts  are  not  erroneously 
increased  or  decreased. 

We  are  required,  on  the  one  hand,  to  add  to  "Property" 
accounts  the  costs  of  all  additions  and  betterments;  and, 
on  the  other  hand,  to  take  out  of  those  accounts  all  costs 
standing  in  them  for  units  or  parts  abandoned  and  not 
replaced,  or  units  or  parts  which  may  be  retired  in 
renewals. 

The  old  rule  that  "you  cannot  take  something  from 
nothing"  must  be  clearly  understood  and  literally  applied 
in  dealing  with  property  values.  To  illustrate  this  point: 
Suppose  that  in  1906  we  constructed  a  station  building  at 
a  cost  of  $3,000  and  charged  it  to  "Maintenance";  we 
now  find  it  necessary  to  tear  that  building  down  and  build 


14  CONSTRUCTION    AND    MAINTENANCE   COSTS. 

a  larger  one  at  a  cost  of  $8,000.  Our  first  impulse  would 
be  to  credit  "Property"  account  $3,000  and  charge 
"Maintenance,"  less  salvage,  which  is  chargeable  to  "Ma- 
terials and  Supplies,"  with  a  like  amount,  and  to  charge 
the  $8,000  to  "Property"  account.  If  we  should  do  that, 
the  result  would  be  a  net  increase  in  "Property"  account 
of  $5,000  for  an  $8,000  structure  and  a  duplicate  charge 
to  "Maintenance."  "Property"  account  not  having  been 
charged  with  $3,000  for  the  old  building  when  it  was 
constructed,  cannot  properly,  nor  should  it  be,  credited 
with  anything  when  the  building  is  retired. 

A  more  striking  illustration  of  errors  of  this  kind  is  the 
renewal  of  rail  of  one  weight  with  rail  of  a  heavier  section. 
Prior  to  July  i,  1907,  nearly,  if  not  all,  our  rail  renewal 
costs  were  charged  to  "Maintenance."  Let's  assume  that 
rail  values  standing  in  the  "Property"  account  are  on  basis 
of  65-pound  section  and  that  in  1900  we  renewed  with 
85-pound  and  charged  it,  less  salvage,  to  "Maintenance"; 
we  now  renew  the  85-pound  with  95-pound  section;  the 
natural  impulse  would  be  to  consider  10  pounds  as  repre- 
senting the  "Betterments,"  when  the  fact  is  "Property" 
account  would  be  entitled  to  an  addition  of  30  pounds  per 
yard. 

It  is  fully  realized  that  Maintenance  Officers  and  Agents 
do  not  in  all  cases  know  what  the  costs  of  units  or  parts 
retired  or  replaced  were  or  where  they  were  charged  in 
the  accounts  when  they  were  installed,  and  it  is  not  in- 
tended to  place  on  them  the  burden  of  finding  this  out. 
It  is  "up  to"  the  Accounting  Officer  to  "dig  out"  those 
facts,  but  our  Maintenance  friends  must  give  him  the 
physical  facts  upon  which  the  correct  accounting  can  be 
built. 

Maintenance  Officers  must,  in  their  reports  to  the 
Accounting  Officer,  describe  fully  what  changes  they  make 
in  "Physical  Property."  They  should  give  locations, 
descriptions  of  parts  or  units  released,  and,  when  possible, 
the  date  the  unit  or  part  taken  out  was  put  in ;  they  should 
also  show  the  class  under  which  the  released  part  or 
salvage  belongs. 


CONSTRUCTION   AND   MAINTENANCE   COSTS.  1$ 

If,  in  ordinary  "Maintenance,"  a  part  is  released  and  a 
better  part  is  substituted  and  it  is  impossible  to  determine 
the  cost  of  the  part  released,  or  to  ascertain  where  it  was 
charged  when  it  was  installed,  we  must  assume  its  cost 
was,  when  installed,  charged  to  "Property"  account,  and, 
for  "Betterment"  purposes,  its  value  when  released  is 
what  a  similar  article  new  would  cost.  Let's  illustrate 
this: 

Suppose  we  wish  to  replace  an  ordinary  No.  8  rigid 
frog  with  a  manganese  insert  frog  costing,  say,  $100.00. 
We  cannot  tell  what  was  paid  for  the  ordinary  frog  we 
take  out,  neither  can  we  tell  where  its  cost  stands  in  the 
accounts.  The  price,  at  the  time  of  renewal  of  a  new 
ordinary  frog  of  the  kind  we  take  out  is,  say,  $35.00.  We 
must  then  assume  that  the  cost  of  the  frog  released  was 
$35.00,  and  the  measure  of  "Betterments"  will  be  the  dif- 
ference between  that  cost,  $35.00,  and  the  cost  of  the  new 
$100.00  manganese  frog,  or  $65.00.  The  labor  cost  to 
take  out  the  old  and  put  in  the  new,  less  the  salvage  value 
(not  the  assumed  value)  of  the  old,  must  be  charged  to 
"Maintenance." 

The  foregoing  illustration  applies  only  to  minor  units  or 
parts  renewed  in  ordinary  "Maintenance."  Our  records 
should  and  must  tell  us  the  cost  of  larger  units  and  where 
they  were  charged ;  the  rule  as  illustrated  by  the  frog  must 
apply  only  to  the  smaller  units  and  in  cases  when  and 
where  the  facts  about  the  things  we  take  out  cannot  be 
ascertained.  The  theory  of  "cost  to  renew  in  kind"  must 
not  be  applied  when  it  can  possibly  be  avoided. 

PHYSICAL  PROPERTY — CHANGES  IN: 

Changes  in  "Physical  Property"  result  in  one  of  three 
things:  either  an  "Addition,"  a  "Betterment,"  or  a  "Re- 
tirement." Generally  speaking,  a  ""Retirement"  follows 
each  "Betterment"  and  in  many  cases  "Retirement"  is  in- 
volved when  "Additions"  are  made. 

To  enable  you  to  fully  understand  and  appreciate  the 
Accounting  Officer's  dependence  on  your  records  and  on 
the  reports  you  render,  to  properly  record  and  state  his 


l6  CONSTRUCTION    AND    MAINTENANCE   COSTS. 

accounts,  you  should  clearly  understand  the  meaning  of 
these  three  terms,  which,  as  previously  stated,  are  better 
known  as  "Additions  and  Betterments,"  and  the  applica- 
tion of  the  work  you  do  to  them.  So  let's  study  their 
meaning  together. 

ADDITIONS  : 

If  a  unit  or  part  be  installed  where  none  previously 
existed,  or  if  something  be  added  to  a  unit  or  a  part 
already  in  existence,  the  work  must  be  classed  as  "Addi- 
tions," and  the  cost  of  the  material  or  thing  installed  and 
the  labor  cost  to  install  it  must  be  classed  and  reported  as 
"Additions." 

If  the  cost  of  a  unit  or  part  now  in  use  be  retired  in  the 
accounts  and  a  better  unit  or  part  be  put  in  its  place,  the 
cost  of  the  new  part  and  the  labor  cost  to  install  it  must  be 
classed  as  "Additions,"  but  the  labor  cost  to  take  out  the 
old  part,  plus  the  difference  between  the  cost  at  which  it  was 
originally  installed  (which  should  be  its  retirement  value) 
and  its  salvage  value,  must  be  charged  to  "Maintenance." 

Let's  illustrate  this  with  the  manganese  frog.  We  will 
assume  for  this  illustration  the  old  frog  stands  in  the 
"Property"  account  at  $45.00,  of  which  $35.00  repre- 
sents the  cost  of  the  frog  and  $10.00  labor  costs  to  install; 
it  will  cost  $5.00  to  take  it  out  and  its  salvage  value  is 
$20.00.  The  manganese  frog  costs  $100.00  and  the  cost 
to  install  it  is  $10.00.  We  first  credit  "Property"  account 

to  retire  the  old  frog $45  .  oo 

We  charge  "Property"  account: 

Cost  of  new  frog Sioo.oo 

Cost  to  install  it 10.00 

no.oo 


Net   "Additions" $65  .00 


We  then  charge  "Maintenance"  : 

With  cost  to  retire  the  old  frog .  .      $45  .  oo 

With  cost  to  remove  it 5  .  oo 

$50.00 


CONSTRUCTION   AND   MAINTENANCE   COSTS.  17 

And  we  credit  "Maintenance"  and  charge 
"Materials  and  Supplies'*  with  the  amount 
representing  the  salvage  value  of  the  old 
frog 20 .  oo 


Net  charge  to  "Maintenance" $30.00 

This  is  a  good  place  to  illustrate  the  point  made  about 
salvage  values,  so  let's  do  it  Suppose  the  Roadmaster  or 
the  Accounting  Officer  should,  when  the  old  frog  is  re- 
leased, reason  this  way:  "Scrap  is  high  and  this  old  frog 
is  fully  worth  $60.00  as  scrap  on  the  present  market,  and 
if  it  be  released  at  $60.00  "Maintenance"  will  get  a  net 
credit  of  $10.00  instead  of  a  charge  of  $30.00  if  its  re- 
leased value  be  placed  at  $20.00,  so  here  goes."  If  the 
market  stays  up  until  the  Purchasing  Agent  sells  the  frog, 
or  until  it  is  used  in  "Additions  and  Betterments"  work,  he 
makes  good.  But  suppose  the  market  goes  down  and  it 
is  sold  for  $20.00,  his  "Maintenance"  must  at  that  time, 
and  it  may  be  when  he  can  least  afford  it,  "make  good" 
the  $40.00.  On  the  other  hand,  if  the  frog  be  released 
at  $20.00  and  when  sold  it  brings  $60.00,  "Maintenance" 
would  get  its  credit  for  $40.00  at  time  of  sale.  Which  do 
you  think  is  the  healthier  condition? 

BETTERMENTS: 

By  "Betterments"  is  meant  the  improvement  of  service 
or  use  by  taking  out  an  inferior  unit  or  part  and  putting  a 
better  unit  or  part  in  its  place;  or,  in  other  words,  the 
renewal  of  an  inferior  unit  or  part  with  a  better  thing,  or 
the  substitution  of  a  better  part  for  a  worn-out  part  of  an 
inferior  pattern,  provided,  always,  that  the  cost  of  the  unit 
or  part  removed  be  not  retired  in  the  accounts.  If  the 
cost  of  the  old  be  retired  the  transaction  becomes  an 
"Addition." 

The  rules  provide,  in  substance,  that  when  the  cost  of 
renewals  to  be  made  to  an  important  building  or  other 
structure  or  to  any  unit  of  equipment  (the  car  or  engine  is 
the  equipment  unit)  will  constitute  the  major  portion  of 


l8  CONSTRUCTION    AND   MAINTENANCE   COSTS. 

its  value  as  renewed,  the  unit  when  taken  out  of  service 
shall  be  considered  as  retired;  in  such  cases  the  renewed 
unit  must  be  classed  as  "Additions." 

While  it  is  not  intended  to  apply  this  rule  to  the  renewal 
of  minor  units  or  parts,  it  should  be  given  careful  consid- 
eration in  "Betterments"  projects  involving  bridges,  build- 
ings and  other  structures ;  also  cars  and  engines. 

Bear  clearly  in  mind  that  in  doing  things  classed  as 
"Betterments"  the  labor  costs  (except  in  unusual  or  ex- 
traordinary cases)  to  take  out  the  old  and  to  put  in  the 
new  unit  or  part  must  be  charged  to  "Maintenance,"  and 
that  the  salvage  value  of  the  old  part  released  (which 
please  estimate  conservatively)  must  be  credited  to  "Main- 
tenance" and  charged  to  "Materials  and  Supplies." 

If  a  worn-out  unit  or  part  be  released  and  another  part, 
either  new  or  second-hand,  of  the  same  style,  type,  and 
pattern,  be  put  in  its  place  the  entire  cost  of  the  transaction, 
including  labor  of  taking  out  the  old  and  putting  in  the  new, 
must  be  classed  as  and  charged  to  "Maintenance";  the 
value  of  the  old  part  released  must  be  credited  to  the  same 
"Maintenance"  account  and  charged  to  "Materials  and 
Supplies." 

The  measure  of  "Betterments"  costs  will  be  the  differ- 
ence between  the  cost  of  the  new  part  installed  and  the 
cost  at  current  prices  of  a  new  part  of  the  same  kind  as  the 
old  part  taken  out;  provided,  always,  that  the  cost  of  the 
old  part  removed  and  its  location  in  the  accounts  cannot 
be  determined. 

While  we  must  adhere  to  and  comply  with  the  rules  as 
nearly  as  we  can,  there  are  and  will  be  cases  in  connection 
with  "Betterments"  where  the  "rule  of  reason"  must  be 
applied.  For  instance,  in  substituting  electric  for  oil-burn- 
ing headlights  the  installation  of  the  electric  light  requires 
much  more  labor  costs  to  install  than  is  required  to  install 
an  oil  light,  because  electrical  appliances  must  be  installed 
with  the  electric  headlight,  and  no  such  labor  costs  were  in- 
curred in  putting  in  the  oil  light.  We,  therefore,  cannot 
assume  that  the  labor  costs  to  install  the  new  light  is  a 
proper  charge  to  "Maintenance." 


CONSTRUCTION   AND   MAINTENANCE  COSTS.  IQ 

A  few  illustrations  will  help  us  more  clearly  to  under- 
stand what  "Betterments"  means. 

Assume  that  the  ordinary  No.  8  rigid  frog  previously 
referred  to  be  worn  out  and  we  renew  it  with  a  new  No.  8 
rigid  frog  of  the  same  type.  The  entire  cost  would  be 
"Maintenance";  but  if  we  replace  it  with  a  manganese 
frog  and  do  not  retire  the  old  frog  in  the  accounts  the 
transaction  would  be  "Betterments."  We  would  charge 
the  cost  of  the  new  frog  to  "Additions  and  Betterments" 
account,  say  $100.00;  determine  the  value  new  at  current 
prices  of  the  old  No.  8,  say  $35.00,  and  credit  it  to  "Addi- 
tions and  Betterments";  the  difference,  $65.00,  would  be 
the  measure  of  "Betterments."  We  would  charge  "Main- 
tenance" with  all  labor  costs  in  the  transaction  and  credit 
it  with  the  salvage  value  of  the  old  frog. 

If  metal  carlines  be  substituted  for  wooden  carlines,  we 
would  charge  the  cost  of  the  metal  ones  to  "Additions  and 
Betterments,"  determine  the  cost  new  of  the  wooden  ones 
at  time  they  are  released,  and  credit  that  value  to  "Addi- 
tions and  Betterments";  the  salvage  value  in  this  case 
would  be  little,  if  anything. 

If  steel  underframes  or  steel  end  sills,  or  if  steel  or  metal 
parts  of  any  kind  be  substituted  for  wooden  parts  in  or 
under  a  car,  the  same  process  must  be  followed  and  the 
transactions  would  be  "Betterments,"  provided  the  work 
done  on  the  car  does  not  fall  within  the  "Retirement"  rule; 
if  it  does,  then  the  job  must  be  classed  as  "Additions." 

We  must  not  forget  that  "Betterments,"  like  "Individ- 
uals and  Companies,"  has  two  sides ;  that  is  to  say,  a  change 
in  a  unit  might  result  in  a  credit  to  "Betterments."  Let's 
illustrate  it  with  the  manganese  frog.  Suppose  a  manga- 
nese frog,  put  in  some  time  ago,  should  prove  to  be  less 
serviceable  than  the  No.  8  rigid  frog  and  we  decide  to  dis- 
card the  former  and  substitute  a  new  No.  8. 
We  would  charge  Additions  and  Betterments 

with  cost  of  a  new  No.  8,  say $35  .00 

and  credit  the  same  account  with  the  cost  at  time 

of  the  change  of  a  new  manganese  frog,  say .  .      100 .  oo 

Net  credit  to  "Betterments" $65  .00 


20  CONSTRUCTION    AND    MAINTENANCE   COSTS. 

Labor  costs  to  make  the  change  would  be  charged  to 
"  Maintenance." 

This  is  merely  an  illustration.  The  same  rule  should 
and  must  apply  to  other  units  or  parts  renewed  with  dif- 
ferent types  which  cost  less  than  the  type  removed. 

( 

RETIREMENTS  : 

By  "Retirements"  is  meant  the  tearing  up  or  the  destruc- 
tion of  a  unit  or  part  heretofore  used.  "Retirements"  are 
divided  into  two  classes.  They  are : 

(1)  Units  or  parts  destroyed  or  removed  and 
not  replaced  with  something  else  to  serve  similar 
purposes. 

(2)  Units  or  parts  destroyed  or  removed  and 
replaced  with  something  else  to  serve  similar  pur- 
poses. 

If  a  sidetrack  be  abandoned  and  the  metal  be  taken 
up,  the  "Retirement"  would  fall  under  the  first  class. 

If  a  station  or  other  building  be  torn  down  and  a  new 
one  be  built  to  take  its  place,  the  "Retirement"  would  be  of 
the  second  class. 

If  a  new  right  of  way  fence  be  built  to  take  the  place  of 
an  old  or  inferior  fence,  the  "Retirement"  of  the  old  fence 
would  fall  under  the  second  class,  and  so  on  throughout  all 
the  units  or  parts  you  take  up,  destroy  or  renew. 

Now  note  what  must  be  determined  and  done  in  the 
audit.  If  a  unit  or  part  of  the  first  class  be  retired,  its 
cost  standing  in  the  "Property"  accounts  must  be  deter- 
mined and  the  appropriate  "Property"  account  must  be 
credited  with  such  value;  the  salvage  value  of  the  old 
material  released  must  be  determined  and  charged  to 
"Material"  account.  The  difference  between  the  amount 
credited  to  the  "Property"  account  and  the  value  of  the 
material  released,  together  with  the  cost  of  demolishing 
the  property,  if  demolished  by  or  for  account  of  the  Com- 
pany, must  be  charged  to  "Profit  and  Loss." 

If  the  unit  or  part  retired  be  of  the  second  class,  that  is, 
if  it  be  replaced  with  a  new  unit  or  part,  the  same  process 


CONSTRUCTION   AND   MAINTENANCE   COSTS.  21 

must  be  followed  as  in  retiring  parts  of  the  first  class, 
except  that  the  difference  between  the  cost  standing  in  the 
''Property"  account  and  the  value  of  salvage  recovered,  to- 
gether with  the  cost  of  demolishing  the  property,  must  be 
charged  to  "Maintenance"  instead  of  to  "Profit  and  Loss." 

Bear  in  mind  that  if  a  unit  or  part  be  abandoned,  but 
not  destroyed  or  dismantled,  no  "Retirement"  takes  place 
at  that  time.  To  illustrate:  If  a  new  station  be  erected 
on  a  new  site  and  the  old  one  is  left  standing,  there  would 
be  no  "Retirement"  until  the  old  building  is  demolished, 
sold  or  otherwise  permanently  withdrawn  from  service. 

If  the  cost  of  a  unit  or  part  to  be  destroyed  was  charged 
to  "Maintenance"  when  it  was  originally  installed,  there 
will  be  nothing  representing  its  cost  in  the  "Property" 
account,  and  when  it  is  retired  no  part  of  its  original  cost 
will  be  deducted  from  "Property"  account  or  charged  to 
either  "Profit  and  Loss"  or  to  "Maintenance."  The 
salvage,  if  the  unit  or  part  be  of  the  first  class,  will  be  cred- 
ited to  "Profit  and  Loss"  and  the  cost  to  dismantle  it  will 
be  charged  to  the  same  account.  If  it  be  of  the  second 
class,  the  salvage  will  be  credited  to  "Maintenance"  and 
the  cost  to  dismantle  must  be  charged  to  "Maintenance." 

As  a  general  thing,  your  records  will  not  show  original 
costs,  neither  will  they  show  how  such  costs  were  charged ; 
they  should  show  or  you  should  know  when  a  unit  or  a 
part  retired  was  installed  and  you  should  be  able  to  fully 
describe  it.  It  will  be  necessary  for  your  reports  to  the 
Accounting  Officer  to  show  fully  what  is  done  in  respect  to 
such  "Retirement." 

I  must  remind  you  that  the  rules  provide  that  if  the  cost 
to  renew  a  unit  or  a  part  constitutes  the  major  part  of  its 
cost  when  renewed,  the  unit  or  part  to  be  renewed  may  be 
retired  in  the  accounts  and  the  total  cost  of  the  new  part 
must  be  charged  to  "Additions"  if  the  old  part  be  treated 
as  a  "Retirement." 

It  will  be  our  purpose,  where  and  when  it  is  practicable 
to  do  so,  to  retire  old  units  or  parts  and  to  treat  the  instal- 
lation of  the  new  work  as  "Additions."  The  treatment  of 
renewals  in  this  manner  will,  however,  be  determined  in 


22  CONSTRUCTION    AND   MAINTENANCE   COSTS. 

the  Audit  Office,  and  to  determine  correctly  what  should 
be  done  in  each  case  you  must  show  on  your  reports  to  the 
Accounting  Officer  all  facts  connected  with  each  project. 

DONATIONS  : 

I 

When  right  of  way  or  land  is  donated  or  given  by  others 
upon  which  tracks  or  structures  are  to  be  built,  the  money 
value  of  such  land  must  be  carefully  and  conservatively 
estimated  and  the  value  thus  determined  must  be  included 
in  and  considered  as  a  part  of  the  cost  of  the  project. 
Authority  forms  for  the  job  must  show  such  estimated 
values. 

When  cash  or  other  physical  values  are  given  or  donated 
in  connection  with  "Additions  and  Betterments"  work  they 
must  also  be  treated  as  parts  of  such  costs  and  charged  to 
the  "Property"  account.  Such  values  must  also  be  shown 
in  the  authorities  for  the  project. 

If  a  donation  or  gift  be  made  by  a  Town,  City,  County, 
or  State,  or  by  the  Federal  Government,  the  value  must  be 
credited  to  "Grants  in  Aid  of  Construction"  (Account  No. 
754) .  If  it  be  made  by  an  individual,  firm  or  corporation 
the  value  must  be  credited  to  "Profit  and  Loss." 

Now  let's  sum  up  and  see  what  all  this  means  anyway. 
It  means  this : 

The  Accounting  Officer  is  absolutely  dependent  upon  the 
aid  and  intelligent  co-operation  and  support  of  Construc- 
tion and  Maintenance  Officers  and  their  Assistants  to  cor- 
rectly keep  the  "Property"  and  "Maintenance"  accounts  of 
these  Companies. 

Time  books  kept  by  Construction,  Section,  and  Bridge 
and  Building  Foremen  and  time  cards  of  and  repair  cards 
and  records  made  by  Car  Repairers  and  Foremen  of 
Engine  and  Car  Shops  are  the  bases  upon  which  "Prop- 
erty" and  "Maintenance"  accounts  are  built.  If  those 
books,  cards,  and  records  are  incorrectly  kept  the  accounts 
produced  from  them  will  not  be  correct. 

Unless  those  under  whose  immediate  supervision  work 
is  done  clearly  understand  what  must  be  reported  and  how 


CONSTRUCTION  AND  MAINTENANCE   COSTS.  23 

it  must  be  reported,  we  cannot  expect  correct  accounting, 
and  if  accounts  are  not  correctly  kept  they  are  not  worth 
much. 

I  earnestly  ask  your  aid  and  intelligent  co-operation  in 
impressing  upon  all  concerned  the  importance  of  their 
knowing  and  understanding  fully  the  things  herein  set 
forth. 

Your  office  records  and  your  reports  to  the  Audit  Office 
should  be  so  clear,  so  full  and  so  complete  as  to  enable  the 
Accounting  Officer  to  record  your  transactions  quickly  and 
correctly. 

If  there  is  anything  in  this  letter  which  you  do  not  or 
cannot  understand,  do  not  "ask  Mr.  Foster,"  but  go  direct 
to  the  appropriate  Accounting  Officer  with  your  troubles. 

Illustrations  of  the  rules  and  regulations  referred  to 
follow. 

Extracts  from  the  Official  Classifications  of  Mainte- 
nance of  Way  and  Maintenance  of  Equipment  are 
appended  for  your  further  guidance;  please  read  them, 
but  do  not  forget  that  you  must  not  depend  entirely  on 
such  extracts  for  information.  You  should  and  must 
study  and  apply  the  official  rules  and  classifications. 

A.  H.  PLANT, 

Comptroller. 

COPY  TO  ACCOUNTING  OFFICERS  : 

You  may  find  something  of  interest  to  you  in  this  letter 
and  in  the  illustrations  which  follow. 


Some  Illustrations  of  the  Classification  of  Work  Done 

by  the  Maintenance  of  Way  and 

Structures  Department. 

FENCES— ROADWAY : 

If  a  new  fence  be  built  where  none  existed,  entire  cost  is 
"Additions."  If  additional  boards,  wires  or  posts  be  applied 
to  an  existing  fence,  it  is  "Additions."  If  an  existing  fence  be 
repaired,  it  is  "Maintenance."  If  an  existing  fence  be  torn 
away  and  a  new  one  built  in  its  place,  describe  the  old  fence 
and  say  when  it  was  built,  and  class  the  entire  cost  of  the  new 
fence  as  "Additions." 

RIGHT  OF  WAY: 

Clearing,  cleaning  and  ditching  old  right  of  way  is  "Mainte- 
nance." If  such  work  be  done  on  new  right  of  way  acquired 
for  new  tracks  or  lines,  it  is  "Additions." 

SIDE,  PASSING  AND  SPUR  TRACKS: 

The  cost  to  construct  a  new  and  additional  side,  spur,  passing 
or  other  kind  of  a  track  is  "Additions."  If  a  track  be  extended, 
it  is  "Additions" ;  but  the  cost  to  shift  or  to  connect  up  the  old 
track  with  the  new  is  "Maintenance."  If  a  track  be  shifted 
from  one  place  to  another  and  its  length  is  not  increased,  it  is 
"Maintenance."  If  an  existing  track  be  taken  up  or  shortened, 
the  labor  cost  to  take  it  up  is  chargeable  to  "Profit  and  Loss." 
The  value  of  salvage  must  be  determined  and  charged  to  "Ma- 
terial" account  and  credited  to  "Profit  and  Loss."  The  cost  of 
the  track  standing  in  "Property"  account  must  be  credited  to 
"Additions"  and  charged  to  "Profit  and  Loss." 

BUILDINGS: 

If  a  new  and  additional  building  be  erected  and  it  does  not 
take  the  place  of  one  destroyed  or  torn  down,  it  is  "Additions." 
If  it  does  take  the  place  of  one  destroyed  or  torn  down,  it  is 
"Additions,"  and  the  old  building  must  be  "retired."  If  a 

25 


26  CONSTRUCTION    AND   MAINTENANCE   COSTS. 

building  be  enlarged,  or  if  a  platform  be  lengthened  or  widened, 
it  is  "Additions."  If  a  building  be  improved  by  taking  out  an 
old  part  and  putting  in  a  better  part,  both  "Betterments"  and 
"Maintenance"  are  involved.  Repairing  and  renewing  in  kind 
or  restoring  parts  in  like  kind  is  "Maintenance." 

BRIDGES  AND  TRESTLES : 

If  a  bridge  or  trestle  be  strengthened  by  adding  parts  to  it, 
it  is  "Additions."  If  one  or  more  parts  be  taken  off  and  better 
parts  put  on,  both  "Betterments"  and  "Maintenance"  are  in- 
volved. If  a  metal  or  concrete  bridge  be  built  to  take  the  place 
of  a  wooden  or  inferior  structure,  both  "Betterments"  and 
"Maintenance"  are  involved.  If  the  old  structure  be  retired, 
the  new  work  will  be  "Additions."  If  creosoted  timbers  be 
put  in  a  trestle  in  place  of  plain  timbers,  both  "Betterments" 
and  "Maintenance"  are  involved.  If  a  trestle  be  ballast-decked, 
the  old  trestle  may  be  retired  and  the  new  charged  as  "Addi- 
tions," provided  the  cost  of  the  ballast-decking  forms  a  major 
portion  of  the  completed  cost;  otherwise,  treat  the  new  work 
as  "Additions."  If  bridges,  trestles  or  other  openings  be  filled, 
asklhe  appropriate  Accounting  Officer  for  instructions. 

CULVERTS  AND  OTHER  OPENINGS: 

If  a  metal,  concrete  or  other  improved  or  better  form  of 
culvert  be  built  to  take  the  place  of  a  wooden  or  inferior  one, 
the  old  culvert  should  be  "retired" ;  if  it  is,  the  cost  of  the  new 
is  "Additions."  If  the  old  is  not  "retired,"  both  "Betterments" 
and  "Maintenance"  are  involved.  If  a  culvert  be  built  to  take 
the  place  of  an  opening,  both  "Betterments"  and  "Maintenance" 
are  involved.  If  an  existing  culvert  be  enlarged  with  same 
class  of  material  as  the  old,  both  "Betterments"  and  "Mainte- 
nance" are  involved.  If  it  be  renewed  or  repaired  in  like  ma- 
terial, it  is  "Maintenance." 

TUNNELS: 

If  a  tunnel  be  relined  with  the  same  class  of  material,  it  is 
"Maintenance" ;  but  if  a  wooden  or  inferior  lining  be  replaced 
with  a  brick  or  better  lining,  both  "Betterments"  and  "Mainte- 
nance" are  involved.  The  labor  of  relining  is  "Maintenance." 


CONSTRUCTION  AND  MAINTENANCE  COSTS.  27 

CUTS: 

If  a  cut  be  widened  beyond  its  original  width,  it  is  "Addi- 
tions." Dressing,  sloping  and  ditching  cuts  is  "Maintenance." 

FILLS: 

If  a  fill  be  widened  beyond  its  original  width,  it  is  "Addi- 
tions." The  cost  to  fill  to  its  original,  width  and  to  restore  it 
when  washed  or  otherwise  destroyed  is  "Maintenance." 

GRADES: 

If  grades  be  reduced  or  eliminated  by  cutting  down  hills,  or 
if  sags  be  raised  above  original  elevation,  it  is  "Additions." 

BALLAST: 

If  ballast  be  applied  where  none  previously  existed,  it  and 
the  cost  to  prepare  the  track  for  it  are  "Additions."  If  there 
be  a  standard  depth  for  ballast  and  a  piece  of  track  be  only 
partly  ballasted,  and  you  now  put  on  more  ballast  to  bring  its 
depth  up  to  the  standard,  it  is  "Additions."  The  renewal  of 
ballast  in  like  kind  is  "Maintenance."  If,  however,  a  better 
ballast  be  applied  where  an  inferior  ballast  exists,  both  "Better- 
ments" and  "Maintenance"  are  involved. 

TIES: 

The  renewal  of  ties,  like  with  like,  or  the  substitution  of 
treated  ties  for  untreated  ties,  is  "Maintenance."  If  in  renew- 
ing or  respacing  ties  more  ties  are  put  in  than  are  taken  out, 
or  if  additional  ties  be  put  in,  the  cost  of  the  additional  ties 
put  in  and  the  labor  costs  in  installing  them  are  "Additions." 

TIE    PLATES,    ANTI-CREEPERS,    DERAILS    AND    OTHER 
TRACK  APPLIANCES: 

If  units  or  parts,  including  spikes,  bolts  and  other  appliances, 
be  put  in  where  none  existed,  it  is  "Additions."  If  improved 
or  better  units  or  parts  are  substituted  for  worn-out,  broken 
or  inferior  units  or  parts,  both  "Betterments"  and  "Mainte- 
nance" will  be  involved.  (See  "Retirements.") 

SWITCHES,  FROGS,  CROSSINGS  AND  OTHER  TRACK  AP- 
PLIANCES : 

(Apply  the  same  rule  given  for  Tie  Plates.) 


28  CONSTRUCTION    AND   MAINTENANCE   COSTS. 

RAII,: 

If  worn  or  broken  rail  be  replaced  with  rail  of  the  same 
weight,  it  is  "Maintenance."  If  rail  of  one  weight  be  replaced 
by  rail  of  greater  weight  or  of  an  improved  pattern,  the  differ- 
ence between  the  weight  of  the  rail  released  and  the  rail  put  in 
is  "Betterments,"  provided  always  that  th£  entire  cost  of  the 
rail  released  is  in  the  Property  Account.  (See  reference  to 
rail,  page  14.)  The  labor  costs  to  renew  is  "Maintenance." 

ORDINARY  REPAIRS : 

Ordinary  repairs  to  roadway,  track,  buildings  and  structures 
of  every  kind,  including  replacements  in  kind,  are  "Mainte- 
nance." 

The  foregoing  are  illustrations  of  some  of  the  things  you  do 
both  in  extraordinary  and  in  ordinary  "Maintenance"  work. 
They  are  given  here  for  the  purpose  of  establishing  principles 
which  must  be  applied  to  all  of  the  work  you  do. 

Bear  this  clearly  in  mind :  The  Official  Classifications  direct 
that  if  in  the  construction  of  an  "Additions"  or  a  "Better- 
ments" project  it  be  found  necessary  to  move  from  one  location 
to  another  a  building,  fence,  telegraph  or  telephone  pole  and 
wires,  or  structures  of  any  kind,  the  cost  to  move,  reset  and 
place  in  operation  must  be  charged  to  "Maintenance." 

If  in  making  track  changes,  renewing  bridges  or  doing  any 
other  roadway  work  it  be  necessary  to  protect  traffic  or  trains 
by  employing  watchmen,  operators  or  others,  the  costs  incident 
thereto  must  be  charged  to  "Maintenance." 

Illustrations  dealing  with  Equipment  follow. 


Some  Illustrations  of  the  Classification  of  Work  Done 
by  the  Maintenance  of  Equipment  Department. 


EQUIPMENT  DESTROYED: 

If  a  locomotive,  a  car  or  other  unit  (an  engine  or  a  car  is 
the  equipment  unit)  of  Equipment  be  destroyed,  or  if  it  be  so 
damaged  as  to  make  its  repair  economically  impracticable,  the 
cost  of  the  unit,  including  "Additions  and  Betterments"  costs 
applied  to  it,  must  be  written  out  of  the  "Property"  account, 
and  the  transaction  must  be  treated  as  a  "Retirement." 

CONDEMNATION  OR  SALE: 

If  a  unit  of  Equipment  be  condemned,  sold  or  taken  out  of 
service  for  any  cause,  its  cost,  including  "Additions  and  Better- 
ments" costs  applied  to  it,  must  be  written  out  of  the  "Property" 
account,  and  the  transaction  must  be  treated  as  a  "Retirement." 

EQUIPMENT  TRANSFERRED  OR  CONVERTED : 

If  a  unit  of  Equipment  be  transferred  from  one  class  to  an- 
other class;  for  instance,  if  a  box  car  be  converted  into  a 
"shanty"  car,  the  cost  of  the  box  car,  including  "Additions  and 
Betterments"  costs,  must  be  written  out  of  the  "Property" 
account  as  a  box  car,  and  the  transaction  must  be  treated  as  a 
"Retirement." 

The  value  of  the  car  as  a  roadway  unit  must  be  appraised 
(consideration  being  given  to  the  second-hand  portions  remain- 
ing therein)  and  the  appraised  value  must  be  charged  to  the 
"Property"  account;  this  transaction  must  be  classed  as  an 
"Addition." 

If  a  revenue  or  a  roadway  car  be  set  aside  for  use  as  an 
office,  depot,  tool  or  oil  house,  or  for  any  other  fixed  use  or 
purpose,  the  cost  of  the  car,  including  "Additions  and  Better- 
ments" costs,  must  be  written  out  of  the  "Property"  account — 
Equipment,  and  the  transaction  must  be  treated  as  a  "Retire- 
ment." In  conversions  of  this  kind  the  value  of  the  car  as  a 

29 


3O  CONSTRUCTION   AND   MAINTENANCE   COSTS. 

fixed  unit  for  roadway  purposes  must  be  determined,  and  that 
value  must  be  written  into  "Property"  account — Road.  This 
transaction  must  be  treated  as  an  "Addition." 

EXTRAORDINARY  REPAIRS: 

If  a  unit  of  Equipment  requires  extraordinary  repairs  or 
renewals  and  the  repair  or  renewal  costs  will  constitute  the 
major  portion  of  its  value  as  renewed,  the  unit  to  be  repaired 
or  renewed  should  be  written  out  of  the  "Property"  account 
and  the  transaction  treated  as  a  "Retirement."  The  value  of 
the  unit  as  repaired  or  renewed  must  be  appraised  and  the 
appraised  value  written  into  the  "Property"  account;  this  last 
stage  of  the  transaction  must  be  treated  as  an  "Addition." 

In  appraising  Equipment  as  new  which  has  been  transferred, 
converted,  repaired  or  renewed,  we  must  be  careful  to  see : 

ist.  That  the  repair  or  renewal  costs  will  equal  the  major 
part  of  the  appraised  value  of  the  unit,  and 

2nd.  That  the  appraised  value  does  not  exceed  the  cost  (at 
current  market  prices  of  labor  and  material)  of  new  equipment 
of  similar  type,  equal  capacity  and  equal  expectation  of  life  in 
service,  less  a  suitable  allowance  on  account  of  second-hand 
parts  remaining  therein. 

RETIREMENT  VALUES  OF  EQUIPMENT: 

Equipment  costs  are  or  must  be  kept  and  recorded  in  the 
Audit  Office  by  individual  units.  Depreciation  is  accrued 
monthly  on  such  costs,  and  as  it  accrues  depreciation  is  charged 
to  "Maintenance." 

From  each  unit  of  Equipment  destroyed,  condemned  or 
otherwise  retired  there  will  be  more  or  less  salvage.  Some  of 
the  salvage  may  be  used  again  in  building  other  units,  some  of 
it  may  be  converted  into  other  parts  or  things,  and  some  of  it 
may  be  sold  as  scrap;  so  that  in  retiring  units  of  Equipment 
we  have  three  things  to  reckon  with : 

ist.  Cost  of  the  unit  in  the  "Property"  account. 

2nd.  Accrued  depreciation  to  date  of  "Retirement." 

3rd.  Value  of  salvage  recovered. 

"Property"  account  is  credited  with  the  cost  of  the  unit; 
"Depreciation"  is  charged  with  the  accrued  depreciation;  "Ma- 


CONSTRUCTION   AND   MAINTENANCE   COSTS.  3! 

terials  and  Supplies"  is  charged  with  the  value  of  the  salvage, 
and  "Maintenance"  is  charged  with  the  balance. 

Let  us  illustrate  it  in  dollars:  A  unit  cost  is,  say,  $1,000;  de- 
preciation accrued,  $300 ;  salvage,  $300. 

Credit  "Property"  account $1,000 

Charge  Depreciation $300 

Charge  Materials  and  Supplies  (Salvage)  ....       300 
Charge  Maintenance  the  balance 400 

$1,000     $1,000 
SALVAGE  VALUES— EQUIPMENT: 

If  a  unit  of  Equipment  be  sold,  its  salvage  value  is  what  we 
get  for  it  as  a  unit.  If  it  be  retired  at  an  estimated  salvage 
value  and  the  selling  price  be  greater  or  less  than  the  salvage 
value  at  which  it  was  retired,  "Maintenance"  must  be  credited 
if  it  be  greater,  and  charged  if  it  be  less  than  the  retired  value. 
This  rule  likewise  applies  to  scrap  sold;  what  we  finally  get 
for  scrap  fixes  its  value,  and  adjustments  must  be  made  to  that 
value  if  it  be  different  from  the  "Retirement"  value.  All  this 
is  more  fully  explained  in  the  letter  under  the  heading  of 
"Materials  and  Supplies"  (page  9)  ;  read  it  over  again.  • 

Equipment  values  are  kept  by  individual  units,  and  it  is  of 
great  importance  that  the  Accounting  Officer  be  advised 
promptly  and  fully  of  each  unit  added,  destroyed,  retired  or 
condemned,  and  also  each  unit  to  or  on  which  "Additions  and 
Betterments"  are  made,  with  the  details  and  costs  of  such 
"Additions  and  Betterments." 

The  requirement  of  the  Division  of  Valuation  of  the  Inter- 
state Commerce  Commission,  that  an  authority  form  be  issued 
for  each  change  in  "Physical  Property,"  applies  to  all  changes 
in  Equipment  as  well  as  Road.  For  our  own  purposes,  the 
authority  forms  for  changes  in  Equipment  are  of  equal,  if  not 
greater,  importance  than  those  for  changes  in  Road,  because  we 
keep  the  Equipment  accounts  by  individual  units  and  deprecia- 
tion is  accrued  on  unit  values.  All  authorities  for  "Retire- 
ments," "Additions/1  "Betterments"  or  "Condemnations"  must 
show  kind,  class,  capacity  and  individual  numbers  of  both  loco- 
motives and  cars. 


32  CONSTRUCTION    AND   MAINTENANCE   COSTS. 

No  unit  of  condemned  Equipment  should  be  dismantled  until 
advice  of  its  "Retirement"  has  been  given  by  the  Accounting 
Officer. 

The  Accounting  Officer  must  be  promptly  advised  of  all  units 
of  Equipment  destroyed  on  both  home  and  foreign  lines. 

LOCOMOTIVES. 

HEADLIGHTS— SUBSTITUTION  OF  ELECTRIC  FOR  OIL: 

Cost  of  the  electric  appliance,  including  generators,  pipe, 
valves  and  all  other  appliances,  and  labor  costs  to  install  must 
be  classed  as  "Additions."  The  market  value  installed  of  the 
type  and  pattern  of  the  oil  light  at  time  of  the  conversion  must 
be  classed  as  "Retirements"  and  charged  to  "Maintenance"; 
credit  "Maintenance"  with  salvage  value  of  old  light. 

FIRE-BOX  DOORS : 

If  a  pneumatically  operated  fire-box  door  or  a  mechanical 
stoker  be  substituted  for  a  hand-operated  door,  cost  of  the  new 
appliance  plus  labor  cost  to  install  the  new  appliance  must  be 
classed  as  "Additions."  Retire  the  old  door  at  the  existing 
market  value  installed  of  a  new  door  of  same  pattern  and 
charge  "Maintenance"  with  a  like  amount,  including  labor  cost 
to  remove  the  old.  Credit  "Maintenance"  with  salvage  value 
of  old. 

AIR  PUMPS— ADDITIONAL: 

If  an  additional  air  pump  or  other  appliance  be  applied,  class 
cost  of  the  appliance  and  labor  costs  to  install  as  "Additions." 

CONVERSIONS : 

If  a  locomotive  originally  constructed  to  operate  with  sat- 
urated steam  be  converted  into  a  "superheated"  type,  "Addi- 
tions," "Betterments"  and  "Maintenance"  will  be  involved. 

Cost  of  the  superheated  Equipment  in  its  entirety,  including 
labor  costs  to  install,  will  be  "Additions." 

Cost  of  the  new  cylinders,  replacement  of  both  flue  sheets, 
larger  flues,  new  type  of  throttle  valve,  new  front  sections  of 
frame,  etc.,  must  be  classed  as  "Betterments" ;  labor  costs  to 


CONSTRUCTION   AND   MAINTENANCE   COSTS.  33 

take  down  the  old  and  install  the  new  unit  must  be  charged  to 
"Maintenance."  The  old  parts  released  must  be  appraised  at 
existing  market  prices  of  parts  new  of  similar  pattern  and 
charged  to  "Maintenance"  to  the  credit  of  "Betterments." 
"Maintenance"  must  be  credited  with  salvage  value  of  parts 
removed. 

If  the  value  of  the  locomotive  after  conversion  justifies  it 
(see  page  30),  the  original  locomotive  should  be  retired,  and 
the  entire  cost  of  the  converted  unit  should  be  classed  as  "Ad- 
ditions." 

FLANGE  LUBRICATORS : 

If  flange  lubricators  be  applied  where  none  previously  ex- 
isted, class  entire  cost  as  "Additions." 

MISCELLANEOUS  SUBSTITUTIONS: 

Driving  Boxes — Steel  in  place  of  cast  iron. 
Wheel  Centers — Steel  in  place  of  iron. 
Buffer  Beams — Steel  in  place  of  wood. 
Valve  Gear — A  better  type  for  an  inferior  type. 
Truck  Wheels — Steel  in  place  of  iron. 

Reversing  Gear — Power  in  place  of  hand  reverse  levers. 
Class  all  such  changes  as  "Betterments." 

PASSENGER-TRAIN  CARS. 

METAL  PLATES: 

Applied  to  end  sills,  "Additions";  reinforcement  of  ends, 
"Additions." 

TOILETS: 

Substitution  of  sanitary  for  common  design  toilets,  "Better- 
ments." 

FREIGHT  CARS. 

Underframes — Steel  in  place  of  wood. 
End  Sills — Steel  in  place  of  wood. 
Body  Bolsters — Steel  in  place  of  wood. 
Carlines — Metal  in  place  of  wood. 


34  CONSTRUCTION   AND   MAINTENANCE   COSTS. 

Safety  Hopper  Door  Operating  Device  in  place  of  old  design. 

Draft  Gear — Higher  capacity  in  place  of  old  design. 
Class  and  treat  all  such  changes  as  "Betterments." 

If  additional  carlines  or  other  appliances  be  added,  class 
and  treat  as  "Additions." 

1 
SHOP  FACILITIES: 

If  additional  machinery  be  installed,  its  cost,  including  cost 
to  install,  is  "Additions."  If  a  machine  or  part  be  worn  out 
and  is  replaced  with  one  of  same  type  and  pattern,  the  entire 
cost  is  "Maintenance,"  but  if  it  be  replaced  with  one  of  an 
improved  type,  both  "Maintenance"  and  "Betterments"  are 
involved. 

If  additional  ordinary  small  hand  tools  be  bought,  "Addi- 
tions" are  involved ;  if  new  tools  be  bought  to  replace  old  ones, 
it  is  "Maintenance." 

The  foregoing  are  merely  illustrative  of  the  transactions 
occurring  in  connection  with  Maintenance  of  Equipment. 

Bear  this  in  mind :  The  cost  to  dismantle  condemned  or  other- 
wise retired  equipment  must  be  charged  to  "Maintenance"  and 
the  value  of  salvage  recovered  must  be  credited  to  "Mainte- 


Extracts  from  the  Official  Classifications  of  Maintenance  of 
Way  and  Structures  and  Maintenance  of  Equipment  follow. 


Extracts  from  the  Official  Classification  Pertaining  to 
Maintenance  of  Way  and  Structures 


THE  ACCOUNTS  AND  TEXTS  HERE  PRESENTED  ARE  FOR  ILLUS- 
TRATIVE PURPOSES.    You  MUST  REFER  TO  AND  BE 
GUIDED  BY  THE  OFFICIAL  CLASSIFICATIONS. 


I.  MAINTENANCE  OF  WAY  AND  STRUCTURES. 

SUPERINTENDENCE. 

This  account  shall  include  : 

PAY  OF  OFFICERS. — The  pay  of  officers  directly  in  charge  of 
or  engaged  in  the  maintenance  of  roadway  and  structures. 

Expenses  of  this  class  must  be  charged  to  Account  No 201a 

(See  Note  A,  which  follows.) 

PARTIAL  UST  OF  OFFICERS. 

Vice-president.  Assistant  engineers.  Building  inspector. 

Assistant  vice-president.  Architect.  Inspector  of  roadway 

General  manager.  Roadmaster.                            stores. 

Assistant  general  mana-  Assistant  roadmaster.  Supervisor. 

ger.  Master  carpenter.  Supervisor  of  track. 

General  superintendent.  Assistant  master  carpen-  Supervisor  of  bridges 

Assistant  general  super-  ten                                        and  buildings. 

intendent.  Master  mason.  Assistant  supervisor. 

Chief  engineer.  Superintendent  of  road-  Fire  chief. 

Engineer.  way  structures.  Fire  inspector. 

Division  engineer.  Superintendent  of  scales.  Sanitary  inspector. 

Bridge  engineer.  Inspector      of      mainte- 

Chief  signal  engineer.  nance. 

PAY  OF  CLERKS-  AND  ATTENDANTS. — The  pay  of  clerks  and 
other  employees  in  the  offices  and  on  the  business  cars  of  offi- 
cers whose  pay  is  chargeable  to  this  account. 

Expenses  of  this  class  must  be  charged  to  Account  No . . . .     201b 

35 


30  MAINTENANCE   AND   CONSTRUCTION    COSTS. 

PARTIAL  LIST  OF  EMPLOYEES. 

Chief  clerk.  Levelmen.  Messengers. 

Draftsmen.  Rodmen.  Cooks. 

Clerks.  Chainmen.  Porters. 

Stenographers.  Axmen. 

Transitmen.  Janitors. 


OFFICE  AND  OTHER  EXPENSES. — Office  expenses  and  other 
expenses  of  officers  and  employees  whose  pay  is  chargeable  to 
this  account;  also  amounts  paid  detective  agencies  and  others 
for  investigations  in  connection  with  maintenance  of  way  and 
structures. 

Expenses  of  this  class  must  be  charged  to  Account  No .... 


PARTIAL   ITEMS    OF   EXPENSE    AND    SUPPLIES. 


Atlases  and  maps. 

Books  for  office  use. 

Business  car  service. 

Fees  and  dues  in  as- 
sociations. 

Furniture  repairs  and 
renewals. 

Heating. 


Lighting. 

Official  train  service. 

Periodicals  and  news- 
papers. 

Power. 

Provisions  for  busi- 
ness cars. 

Rent  of  offices. 


Repairs  of  rented  < 

fices. 

Telegraph  service. 
Telephone  service. 
Traveling  expenses. 
Water  and  ice. 


SUPPLIES  FOR  TECHNICAL  ASSISTANTS. 


Barometers. 
Books  and  maps. 
Boxes     for     materials 

and  instruments. 
Cameras. 
Camp  equipage. 
Chains  for  surveyors. 
Compasses. 
Curves. 

Drafting  boards. 
Drafting  instruments. 
Field  glasses. 
Field  notebooks. 
Hatchets. 
Levels. 
Magnets. 


Magnifiers. 
Marking  chalk. 
Oilstones. 
Paper,  blue-print. 
Parallel  rules. 
Photographic  supplies. 
Plane  tables. 
Planimeters. 
Plummets. 
Protractors. 
Ranging  poles. 
Reading  glasses. 
Rods  for  surveyors. 
Scales. 

Section  liners. 
Sextants. 


Slide  rules. 

Stakes. 

Straightedges. 

Tally  registers. 

Tape  lines. 

Tee-squares. 

Telescopes. 

Thermometers. 

Thumb  tacks. 

Tracing  linens. 

Transits. 

Traverse  tables. 

Triangles. 

Tripods. 

Verniers. 


NOTE  A. — When  employees  designated  above  are  engaged  on  con- 
struction or  other  work  not  chargeable  to  Maintenance  of  Way  and 


MAINTENANCE  AND  CONSTRUCTION  COSTS.  37 

Structures,  their  pay  and  expenses  while  thus  employed  shall  be  charged 
to  the  specific  work  on  which  engaged. 

NOTE  B. — When  officers  designated  above  have  supervision  over  more 
than  one  department,  their  salaries,  the  pay  of  their  clerks  and  attend- 
ants, and  their  office  and  other  expenses  shall  be  apportioned  equally 
among  the  departments  over  which  they  have  supervision. 

NOTE  C. — No  part  of  the  pay  and  expenses  of  the  officers  and  em- 
ployees designated  above  shall  be  charged  to  other  primary  accounts 
under  Maintenance  of  Way  and  Structures. 

NOTE  D. — The  cost  of  stationery  for  maintenance  of  way  and  struc- 
tures offices  is  chargeable  to  account  No.  276,  "Stationery  and  printing." 

ROADWAY  MAINTENANCE. 

This  account  shall  include : 

CARE  OF  ROADBED. — The  cost  of  repairing  roadbed. 

SOME;  OF  THE  ITEMS  OF  ROADWAY  EXPENSE. 

Blasting  rocks.  Oiling  roadbed. 

Building  temporary  tracks  around  Removing  temporary  tracks  around 

slides  and  washouts.  slides  and  washouts. 

Constructing     and     cleaning    tile  Repairing    roadbed    damaged    by 

ditches,  open  ditches,  and  drains.  washouts. 

Crowning  track  ties  with  retaining  Removing  dangerous  rocks. 

earth.  Removing  slides. 

Filling  borrow  and  cattle  pits.  Restoring  roadbed,  cuts,  fills,  and 

Keeping  tracks  clear  and  repairing  embankments  to  standard  width. 

subgrade  in  case  of  washouts.  Sloping  cuts. 

Landscape  gardening  along  road-  Sodding  roadway. 

way. 

NOTE  A. — The  cost  of  drains  or  sewers  laid  under  tracks  shall  be  in- 
cluded in  account  No.  208,  "Bridges,  trestles,  and  culverts."  The  cost 
of  landscape  gardening  within  the  limits  of  the  grounds  around  build- 
ings shall  be  included  in  the  appropriate  repair  accounts  for  buildings. 

GENERA^  CLEANING. — The  cost  of  cutting,  removing,  and 
disposing  of  brush,  grass,  and  weeds  from  the  right  of  way ; 
plowing  and  digging  fireguards;  dressing  ballast  and  cutting 
sod  lines;  removing  miscellaneous  scrap,  drift,  cinders,  dirt, 
and  other  material  from  right  of  way  and  from  road  and  ter- 
minal tracks  (including  tracks  at  stations,  engine  yards,  and 
car  yards)  ;  and  cleaning  streets  used  as  roadways. 

NOTE  B.— Loading  ashes  at  engine-yard  tracks  shall  be  charged  to  the 
engine-house  expense  accounts. 


38  MAINTENANCE   AND   CONSTRUCTION    COSTS. 

WATCHING  ROADWAY. — The  cost  of  extinguishing  fires  on 
right  of  way  and  adjacent  thereto,  and  of  walking,  watching, 
and  patrolling  tracks  and  right  of  way. 

NOTE  C. — The  cost  of  watching  and  patrolling  bridges,  buildings,  and 
miscellaneous  property  is  provided  for  in  accounts  specifically  relating 
to  such  property. 

BANK  PROTECTION. — Cost  of  protecting  banks  by  repairing 
retaining  walls,  riprap,  piling,  piers,  dikes,  breakwaters,  and 
revetments,  and  by  changing  the  channels  of  streams  to  pre- 
vent cutting,  washing,  and  sliding  of  embankments. 

TRAIN  SERVICE. — The  cost  of  work-train  service  in  con- 
nection with  work  pertaining  to  roadway  maintenance. 

TRACK  CHANGES. — The  cost  of  roadway  work  in  connec- 
tion with  taking  up  and  relocating  tracks. 

OTHER  EXPENSES. — The  cost  of  roadway  work  not  provided 
for  elsewhere,  such  as  official  roadway  inspection  train  service 
and  premiums  in  connection  with  roadway  maintenance. 

NOTE  D. — Tools  and  supplies  used  by  repair  men  and  watchmen  in 
roadway  maintenance  service  shall  be  charged  to  account  No.  271, 
"Small  tools  and  supplies." 

Expenses  of  these  classes  must  be  charged  to  Account  No. .       2 

UNDERGROUND  POWER  TUBES. 

This  account  shall  include  the  cost  of  repairing  power  tubes 
or  conduits  for  underground  contacts  of  electric  railways  or 
for  underground  cables  of  cable  traction  railways. 

Expenses  of  this  class  must  be  charged  to  Account  No 2 

SOME  OF  THE  DETAILS  OF  UNDERGROUND  CONTACT  CONSTRUCTION. 

Concrete  work.  Manhole  frames.  Slot  rails. 

Drain  pipes.  Pulleys.  Yokes. 

Manhole  covers.  Sheaves. 

NOTE. — The  cost  of  replacing  track  rails,  other  track  material,  electric 
contact  rails,  and  insulators  shall  be  charged  to  the  accounts  provided 
for  such  expenses  and  not  to  this  account. 

TUNNELS  AND  SUBWAYS. 

This  account  shall  include  the  cost  of  repairing,  ventilating, 
lighting,  and  watching  tunnels  and  subways  for  the  passage  of 


MAINTENANCE   AND   CONSTRUCTION    COSTS.  3Q 

trains,  and  the  cost  of  special  tools  and  supplies  furnished  in 
connection  with  the  work. 

NOTE. — The  cost  of  repairs  to  signals  and  to  roadway  and  tracks  in 
tunnels  shall  be  charged  to  the  appropriate  maintenance  of  way  accounts 
and  not  to  this  account. 

Expenses  of  this  class  must  be  charged  to  Account  No .... 

BRIDGES,  TRESTLES,  AND  CULVERTS. 

This  account  shall  include  the  cost  of  repairing  (including 
fuel  and  supplies  used)  and  watching  bridges,  trestles,  and 
culverts,  including  altering  and  bracing  during  process  of  fill- 
ing, removing  old  structures  in  connection  with  the  construc- 
tion of  new  structures,  dredging  and  cleaning  water  channels 
for  protection,  and  cleaning  culverts. 

The  bridges,  trestles,  and  culverts  referred  to  in  this  account 
include  only  structures  which  carry  the  carrier's  own  tracks. 
Expenses  of  this  class  must  be  charged  to  Account  No. . . . 

SOME  OF  THE  DETAILS  OF  BRIDGE  STRUCTURES. 

Abutments.  Guard  timbers. 

Bridge  signs.  Ice  breakers. 

Cofferdams.  Painting. 
Concrete   and   masonry   ends   for      Pier  protection. 

culverts.  Piers  and  foundations. 

Cribs.  Pipe  culverts. 
Decking,  including  gravel  for  fire      Retaining  walls. 

protection.  Riprap  around  abutments. 

Dike  protection.  Riprap  at  culvert  ends. 

Drainage  systems.  Supports. 

Draw  protection.  Water  channels. 

Drawbridge  engines  and  machin-      Waterproofing. 

ery.  Wing  dams. 

False  work.  Wing  walls. 

NOTE. — When  a  part  or  the  entire  structure  of  a  bridge  or  trestle  is 
converted,  by  filling,  into  an  earth  embankment,  the  ledger  value  of  the 
structure,  or  of  the  portion  thereof  filled,  shall  be  credited  to  road  and 
equipment  account  No.  6,  "Bridges,  trestles,  and  culverts."  In  case  the 
bridge  is  used  in  lieu  of  a  temporary  trestle  for  the  purpose  of  filling, 
the  estimated  cost  of  such  a  temporary  trestle  shall  be  charged  to  road 
and  equipment  account  No.  3,  "Grading."  The  ledger  value  of  the 
structure,  or  portion  thereof,  filled,  less  the  value  of  the  salvage  and  the 


40  MAINTENANCE   AND   CONSTRUCTION    COSTS. 

estimated  cost  of  trestle  charged  to  road  and  equipment  account  No.  3, 
"Grading,"  shall  be  charged  to  this  account. 

Road  and  Equipment  account  No.  6,  "Bridges,  trestles,  and 
culverts,"  Note  A,  provides  as  follows:  W^ien  a  part  or  the 
entire  structure  of  a  bridge  or  trestle  is  converted,  by  filling, 
into  an  earth  embankment,  the  ledger  value  of  the  structure,  or 
of  the  portion  thereof  filled,  shall  be  credited  to  Road  and 
Equipment  account  No.  6.  In  case  the  bridge  or  trestle  is 
used  in  lieu  of  a  temporary  trestle  for  the  purpose  of  filling, 
the  estimated  cost  of  such  temporary  trestle  shall  be  charged  to 
Road  and  Equipment  account  No.  3,  "Grading."  The  ledger 
value  of  the  structure }  or  portion  thereof,  filled,  less  the  value 
of  the  salvage  and  the  estimated  cost  of  the  trestle  charged  to 
Road  and  Equipment  account  No.  3,  shall  be  charged  to 
Operating  Expenses. 

ELEVATED  STRUCTURES. 

This  account  shall  include  the  cost  of  repairing  elevated 
structures  and  foundations  of  elevated  railway  systems. 

Expenses  of  this  class  must  be  charged  to  Account  No 210 

TIES. 

This  account  shall  include  the  cost  of  cross,  switch,  bridge, 
and  other  track  ties  used  in  the  repairs  of  tracks. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       212 

NOTE  A. — The  cost  of  labor  for  unloading,  distributing,  and  putting 
ties  in  tracks,  the  cost  of  work-train  service  in  connection  with  the  dis- 
tribution of  the  ties  laid,  and  the  cost  of  picking  up  and  concentrating 
or  disposing  of  the  ties  released  shall  be  charged  to  account  No.  220, 
"Track  laying  and  surfacing." 

NOTE  B. — The  excess  cost  of  metal  ties  applied  in  place  of  wooden 
ties  over  the  cost  at  current  prices  of  replacing  in  kind  the  wooden  ties 
removed  shall  be  charged  to  road  and  equipment  account  No.  8,  "Ties." 

NOTE  C. — The  cost  of  ties  used  for  repairs  of  tracks  in  quarries  and 
ballast  pits  shall  be  included  in  the  appropriate  clearing  accounts,  and  of 
ties  used  for  repairs  of  tracks  on  car  floats  in  account  No.  323,  "Floating 
equipment — Repairs." 

RAILS. 

This  account  shall  include  the  cost  (less  salvage)  of  rails 
used  in  the  repairs  of  tracks;  also  the  difference  between  the 


MAINTENANCE  AND  CONSTRUCTION   COSTS.  4! 

cost  (at  current  prices  at  time  of  removal)  of  heavy  rails  re- 
moved and  the  cost  of  lighter  rails  applied  in  repairs  of  tracks.  . 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       214 

NOTE  A. — The  cost  of  labor  for  unloading,  distributing,  and  putting 
rails  in  tracks,  the  cost  of  work-train  service  in  connection  with  the 
distribution  of  the  rails  laid,  and  the  cost  of  picking  up  and  concen- 
trating the  rails  released  shall  be  charged  to  account  No.  220,  "Track 
laying  and  surfacing." 

NOTE  B.— The  excess  cost  of  heavier  rails  or  rails  of  improved 
quality  or  type  applied  in  repairs  of  tracks  over  the  cost,  at  current 
prices,  of  rails  of  the  weight  and  type  or  quality  released  shall  be 
charged  to  road  and  equipment  account  No.  9,  "Rails." 

NOTE  C. — The  cost  of  rails  used  for  repairs  of  tracks  in  quarries  and 
ballast  pits  shall  be  included  in  the  appropriate  clearing  accounts,  and  of 
rails  used  for  repairs  of  tracks  on  car  floats  to  account  No.  323*  "Float- 
ing equipment— Repairs." 

OTHER  TRACK  MATERIAL. 

This  account  shall  include  the  cost  (less  salvage)  of  all  track 
material  used  in  the  repairs  of  tracks,  other  than  ballast,  ties, 
and  rails. 

Expenses  of  this  class  must  be  charged  to  Account  No 216 

SOME  ITEMS  OF  OTHER  TRACK  MATERIAL. 

Angle  bars.  Nuts.  Switch  locks  and 

Anticreepers.  Offset  bars.  keys. 

Connecting  rods.  Rail  braces.  Switch  points. 

Derails.  Rail  chairs.  Switch  stands. 

Frog     and     guard-rail  Rail  clips.  Switch-stand  bolts. 

blocking.  Rail  joints.  Switch  targets. 

Frogs.  Rail  rests.  Switches. 

Guard-rail  clamps.  Rail  shims.  Tie  plates. 

Guard-rail  fasteners.  Rail  splices.  Tie  plugs. 

Guard   rails   at  frogs,  Splice  bars.  Tie-rods. 

on   bridges,   trestles,  Step  chairs.  Track  bolts. 

and  curves.  Switch  chairs.  Track  insulators. 

Main  rods.  Switch  crossings.  Track  spikes. 

Nut  locks.  Switch  lamps. 

NOTE  A.— The  cost  of  labor  and  train  service  for  distributing,  un- 
loading, and  applying  "other  track  material"  used,  and  the  cost  of  pick- 
ing up  and  concentrating  the  material  released  shall  be  charged  to  ac- 
count No.  220,  "Track  laying  and  surfacing." 

NOTE  B.— The  excess  cost  of  improved  or  heavier  track  material  ap- 


42  MAINTENANCE  AND   CONSTRUCTION   COSTS. 

plied  for  repairs  of  tracks,  under  a  definite  plan  of  changing  standards, 
over  the  cost,  at  current  prices,  of  material  of  the  same  weight  and 
quality  as  that  released,  shall  be  charged  to  road  and  equipment  account 
No.  10,  "Other  track  material." 

NOTE  C. — The  cost  of  "other  track  material''  used  for  repairs  of 
tracks  in  quarries  and  ballast  pits  shall  be  included  in 'the  appropriate 
clearing  accounts,  and  of  such  track  material  used  for  repairs  of  tracks 
on  car  floats  in  account  No.  323,  "Floating  equipment — Repairs." 

BALLAST. 

This  account  shall  include  the  cost  of  gravel,  stone,  slag, 
cinders,  sand,  and  like  ballast  material  used,  in  the  repairs  of 
tracks,  including  the  cost  of  work-train  service  and  of  unload- 
ing the  material.  (See  special  instructions,  section  n  of  this 
classification. ) 

When  the  ballast  taken  from  a  pit  is  not  sufficient  to  justify 
the  opening  of  a  clearing  account,  the  cost  of  gravel  and  quarry 
rights  and  cost  of  sinking  test  holes  shall  be  included  in  this 
account. 

Expenses  of  this  class  must  be  charged  to  Account  No .... 

NOTE  A. — The  cost  of  loading  cinders  at  ash  pits  shall  be  charged  to 
account  No.  388,  "Enginehouse  expenses — Yard,"  or  to  account  No.  400, 
"Enginehouse  expenses — Train."  No  charge  to  cover  the  value  of 
cinders  accumulated  by  the  carrier  shall  be  included  in  this  account. 

NOTE  B. — The  cost  of  labor  putting  ballast  in  tracks  shall  be  included 
in  account  No.  220,  "Track  laying  and  surfacing." 

NOTE  C. — The  excess  cost  of  ballasting  tracks  over  the  cost  of  replac- 
ing in  kind  to  its  maximum  height  and  width  the  ballast  previously  put 
in  the  roadbed  shall  be  charged  to  road  and  equipment  account  No.  n, 
"Ballast." 

NOTE  D. — Earth  placed  to  form  a  crown  over  the  middle  of  the  track 
is  not  to  be  considered  as  ballast. 

NOTE  E. — The  cost  of  ballast  used  for  repairs  of  temporary  tracks, 
such  as  gravel  pit  or  quarry  tracks,  shall  be  included  in  the  appropriate 
clearing  accounts. 

Road  and  equipment  account  No.  n,  "Ballast,"  provides 
'as  follows:  Cost  of  ballast  applied  in  excess  of  ballast  required 
to  restore  to  its  maximum  height  and  width  the  ballast  previ- 
ously put  on  the  roadbed;  and  the  excess  cost  of  improved  bal- 
last used  in  renewals  over  the  cost  to  replace  in  kind  to  the 
original  height  and  width  the  ballast  removed,  shall  be  charged 
thereto. 


MAINTENANCE  AND   CONSTRUCTION   COSTS.  43 

TRACK  LAYING  AND  SURFACING, 

This  account  shall  include : 

APPLYING  BA^AST. — The  cost  of  labor  expended  in  prepar- 
ing the  roadbed,  and  applying  ballast  for  repairs  of  tracks. 

APPLYING  TIES. — The  cost  of  labor  expended  in  unloading, 
distributing,  and  applying  ties  for  repairs  of  tracks ;  in  gather- 
ing up  and  disposing  of  the  ties  released ;  and  in  respacing  ties. 

APPLYING  RAILS. — The  cost  of  labor  expended  in  unloading, 
distributing,  cutting,  slotting,  drilling,  adzing  for,  and  laying 
rails  for  repairs  of  tracks ;  in  gathering  up  and  loading  rails  re- 
leased; and  in  adjusting  for  expansion  and  contraction  of  rails. 

APPLYING  OTHER  TRACK  MATERIAL. — The  cost  of  labor  ex- 
pended in  unloading,  distributing,  and  applying  other  track 
material  for  repairs  of  tracks;  and  the  cost  of  gathering  up 
and  loading  the  material  released. 

TRACK  MAINTENANCE. — The  cost  of  labor  expended  in  align- 
ing, surfacing,  gauging,  and  shimming  tracks;  in  tightening 
track  bolts  and  track  spikes ;  in  restoring  rails,  ties,  and  ballast 
in  case  of  washouts,  derailments,  and  wrecks ;  and  in  taking  up 
tracks. 

TRAIN  SERVICE. — The  cost  of  work-train  service  (except 
work  trains  distributing  ballast  material)  in  connection  with 
work  pertaining  to  track  laying  and  surfacing. 

TRACK  CHANGES. — The  cost  of  track  work  (exclusive  of  the 
cost  of  track  material)  in  taking  up  and  relocating  tracks. 

OTHER  EXPENSES. — The  cost  of  track  laying  and  surfacing 
work  not  provided  for  elsewhere,  and  expenses,  such  as  repair- 
ing and  replacing  rail  rests,  official  track  inspection  train  ser- 
vice, and  premiums  in  connection  with  track  repairs. 

Expenses  of  this  class  must  be  charged  to  Account  No .... 

NOTE. — Tools  and  supplies  used  by  track  repair  men  and  watchmen 
shall  be  charged  to  account  No.  271,  "Small  tools  and  supplies." 

RIGHT-OF-WAY  FENCES. 

This  account  shall  include  the  cost  of  repairing  right-of-way 
fences  (including  permanent  snow  and  sand  fences  in  lieu  of 
ordinary  right-of-way  fences),  farm  gates,  cattle  guards,  wing 
fences,  aprons,  and  hedges,  except  those  around  stock-yards, 
fuel  stations,  station  and  shop  grounds,  and  building  sites. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . . 


44  MAINTENANCE   AND   CONSTRUCTION    COSTS. 

SNOW  AND  SAND  FENCES  AND  SNOWSHEDS. 

This  account  shall  include  the  cost  of  repairing  permanent 
and  portable  snow  and  sand  fences  and  spowsheds  for  the 
protection  of  tracks  from  snow  and  sand,  including  rent  of 
land  for  placing  snow  and  sand  fences. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . . 

NOTE  A. — The  cost  of  repairing  permanent  snow  and  sand  fences 
which  take  the  place  of  right-of-way  fences  shall  be  included  in  account 
No.  221,  "Right-of-way  fences." 

NOTE  B. — The  cost  of  setting  up,  taking  down,  and  storing  portable 
snow  and  sand  fences  shall  be  included  in  account  No.  272,  "Removing 
snow,  ice,  and  sand." 

CROSSINGS  AND  SIGNS. 

This  account  shall  include  the  cost  of  repairing  farm  passes, 
highway  crossings,  and  crossings  of  other  railways  crossing  the 
carrier's  right  of  way,  except  railways  crossing  at  grade;  also 
cost  of  repairing  track  signs. 

Expenses  of  this  class  must  be  charged  to  Account  No .... 

SOME  OF  THE  DETAILS  OF  GRADE  CROSSINGS. 

Batteries,  with  track  instruments  Planking. 

and  connections,  including  bat-  Soil  crossing  drains. 

tery  renewals.  Watch  houses  at  crossings. 

Crossing  gates.  Warning  signals. 

Crossing  signal  bells.  Water  for  sprinkling  grade  cross- 
Hose  for  sprinkling  grade  cross-         ings. 

ings.  Water  pipes. 
Paving. 

SOME  OF  THE  DETAILS  OF  OVERGRADE  CROSSINGS. 

Bridge  substructures.  Drainage  systems. 

Bridge  superstructures.  Piers,  including  foundations. 

Decking,  including  roadways.  Retaining  and  wing  walls,  includ- 

ing foundations. 

SOME  OF  THE  DF/TAILS  OF  UNDERGRADE  CROSSINGS. 

Drainage  systems.  Roadways  and  sidewalks. 

Retaining  walls,  outside  of  bridge      Curbing, 
abutments. 


MAINTENANCE   AND   CONSTRUCTION    COSTS. 


45 


UST  OF  SOME  OF  THE  SIGNS. 


Boundary  signs. 
Curve  monuments. 
Elevation  monuments. 
Joint  account  signs. 
Maintenance  limit  signs. 
Mile  signs. 
Monument  stones. 
Overhead-bridge  caution  signs. 


Section  signs. 
Slow  or  stop  signs. 
Subdivision  boards. 
Tunnel  caution  signs. 
Water-station  signs. 
Water-trough  signs. 
Whistle  signs. 
Yard-limit  signs. 


NOTE  A.— The  cost  of  repairing  shop  and  station  overgrade  foot- 
bridges and  subways  not  public  highways  shall  be  included  in  repairs 
of  such  buildings. 

NOTE  B. — The  cost  of  repairing  a  bridge  or  other  structure  which 
carries  the  track  of  another  carrier  over  the  accounting  carrier's  tracks 
shall  be  included  in  this  account.  The  cost  of  repairing  bridges  or 
trestles,  carrying  the  carrier's  tracks  over  roads,  highways,  or  other 
railways,  shall  be  charged  to  account  No.  208,  "Bridges,  trestles,  and 
culverts." 

NOTE  C. — The  cost  of  repairing  bridge  signs  shall  be  included  in  ac- 
count No.  208,  "Bridges,  trestles,  and  culverts." 

STATION  AND  OFFICE  BUILDINGS. 

This  account  shall  include  the  cost  of  repairing  station  and 
office  buildings,  fixtures,  and  appurtenances  (including  those 
for  heating  and  lighting),  used  by  the  carrier  in  its  operations; 
also  the  cost  of  maintaining  grounds  appurtenant  to  such 
buildings. 

Expenses  of  this  class  must  be  charged  to  Account  No . . . 

PARTIAL  UST  OF  STATION   AND  OFFICE   STRUCTURES   AND  DETAILS. 


Baggage  rooms. 

Breakwaters  for  pro- 
tection of  buildings. 

Buildings  and  rooms 
for  trainmen. 

Buildings  on  piers. 

Call  bells. 

Coal  bins. 

Coal-transfer  machin- 
ery (not  on  coal  and 
ore  wharves). 

Coal  trestles  (not  at 
fuel  stations). 

Commissarial  build- 
ings. 


Drainage  and  sewer 
systems. 

Dwellings  (except  for 
roadway  employees). 

Eating  houses. 

Electric  wiring. 

Elevators  and  machin- 
ery. 

Express  buildings. 

Fences. 

Fire-engine  houses. 

Fire  extinguishers 
(permanent). 

Fire  hydrants  and  pipe 
Unes. 


Freight  cranes. 

Freight  derricks. 

Freight  handling  ma- 
chinery. 

Freight  houses. 

Garages. 

Gas-supply  systems. 

General  office  build- 
ings. 

Grain  cribs. 

Grain  elevators. 

Grain  warehouses. 

Greenhouses. 

Hay  houses. 

Heating  plant. 


227 


MAINTENANCE   AND   CONSTRUCTION    COSTS. 


for 


fix- 


Hedges. 
Hoisting    engines, 

handling  freight. 
Hose,    fire,    and 

tures. 

Hose  houses. 
Hose  reels. 
Ice  houses. 
Lighting  plant. 
Mail  cranes. 
Milk  stands. 
Office  buildings. 
Ore    transferring   ma- 

chinery (not  on  coal 

and  ore  wharves). 
Outhouses. 
Pavement    in    ground 

limits. 
Payments  for  munici- 

pal fire  protection. 


Pipe  lines,  car  heat- 
ing, at  stations. 

Platforms,  freight. 

Platforms,  passenger, 
including  planking 
between  tracks. 

Power  distribution 
systems,  interior. 

Reading  rooms. 

Rooms  for  Y.  M.  C.  A. 

Scale  houses. 

Sidewalks. 

Sprinkler  systems 
(fire  protection). 

Stables. 

Station  footbridges 
(not  highway  cross- 
ings). 

Station  intertrack 
•  fences. 


Station  platforms. 
Station  signs. 
Station  stairways. 
Station  subways  (not 
1  highway  crossings). 
Station  power  houses. 
Stations,  freight. 
Stations,  passenger. 
Stock  pens. 
Storehouses. 
Telegraph  offices. 
Telpher  systems. 
Track  scales. 
Transfer  houses. 
Transfer  platforms. 
Waiting  rooms. 
Warehouses. 
Washrooms. 
Water-supply  systems. 


. — Incidental  cleaning,  including  the  cost  of  cleaning  snow  from 
roofs,  when  done  by  station  or  office  employees,  shall  not  be  included 
in  this  account. 

ROADWAY  BUILDINGS. 

This  account  shall  include  the  cost  of  repairing  roadway 
shops  and  other  roadway  buildings,  including  drainage,  water, 
gas,  and  sewer  pipes  and  their  connections,  machinery  and 
other  apparatus,  fixtures,  and  furniture  in  the  buildings;  also 
the  cost  of  maintaining  the  grounds  appurtenant  to  such 
buildings.  \ 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 

PARTIAI,  UST  OF  ROADWAY   STRUCTURES. 


229 


Bins  for  material. 

Blacksmith  shops. 

Boarding  houses. 

Breakwaters  for  pro- 
tection of  buildings. 

Carpenter  shops. 

Dwellings  for  roadway 
employees. 

Fire-engine  houses. 

Frog  shops  used  solely 
for  repairs  of  track 
material. 


Hand-car  houses. 

Lumber  sheds. 

Offices. 

Outhouses. 

Planing  mills. 

Rail  shops  used  solely 

for  repairs  of  track 

material. 
Repair  shops. 
Scrap  bins. 
Section       dwelling 

houses. 


Stables. 
Storehouses. 
Tool  houses. 
Watch  houses. 
Wells    at    section 
houses. 


MAINTENANCE   AND   CONSTRUCTION    COSTS. 


47 


NOTE  A. — The  cost  of  repairing  signal  and  interlocker  buildings  and 
their  appurtenances  shall  be  included  in  account  No.  249,  "Signals  and 
interlockers." 

NOTE  B. — Incidental  cleaning,  including  the  cost  of  cleaning  snow 
from  roofs,  when  done  by  employees  regularly  working  in  the  build- 
ings, shall  not  be  included  in  this  account. 

WATER  STATIONS. 

This  account  shall  include  the  cost  of  repairing  water  sta- 
tions, fixtures,  and  appurtenances  used  by  the  carrier  in  its 
operations,  and  the  cost  of  maintaining  the  grounds  appurte- 
nant to  such  stations. 

Expenses  of  this  class  must  be  charged  to  Account  No . . . 


231 


PARTIAL  LIST  OF   WATER  STATION  STRUCTURES  AND  DETAILS. 


Boilers. 

Breakwaters    for   pro- 
tection of  buildings. 
Buildings  on  piers. 
Cisterns. 
Dams. 
Fences. 
Outhouses. 
Penstocks. 


Pump  houses. 
Pumps. 

Purifying  plants. 
Reservoirs. 
Settling  basins. 
Stationary  engines." 
Steam  pipes. 
Tanks    and    founda- 
tions. 


Track  tanks. 

Tubs. 

Water  cranes. 

Water-pipe  lines. 

Water-treating  plants. 

Wells. 

Windmills. 


NOTE. — Incidental  cleaning,  including  the  cost  of  cleaning  snow  from 
roofs,  when  done  by  water  station  employees,  shall  not  be  included  in 
this  account. 

FUEL  STATIONS, 

This  account  shall  include  the  cost  of  repairing  fuel  stations, 
fixtures,  and  appurtenances  used  by  the  carrier  in  its  opera- 
tions, and  the  cost  of  maintaining  the  grounds  appurtenant  to 
such  stations. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . , 


233 


PARTIAL  LIST  OF  FUEL  STATION  STRUCTURES  AND  DETAILS. 


Breakwaters  for  pro- 
tection of  buildings. 

Buckets. 

Buildings  on  piers. 

Coal  buggies. 

Coal  hoists  and  foun- 
dations. 


Coal    pockets    and 

chutes. 

Dumping  machinery. 
Elevating  machinery. 
Fences. 
Fire  hydrants  and  pipe 


Fire  hose  and  fixtures. 
Fuel  houses. 
Fuel-oil  columns. 
Fuel-oil  plants. 
Fuel-oil  pumps. 
Fuel-oil  sumps. 
Fuel-oil  tanks. 


MAINTENANCE   AND   CONSTRUCTION   COSTS. 


Fuel  platforms. 
Fuel  storage  pits. 
Fuel  wharves. 
Inclines. 


Locomotive  cranes  at 

fuel  stations. 
Outhouses. 
Scales. 


Sheds. 

Stationary  engines. 
Tipple  cars. 
Weighing  apparatus. 
Wood  racks. 


NOTE. — Incidental  cleaning,  including  the  cost  of  cleaning  snow  from 
roofs,  when  done  by  fuel  station  employees,  shall  not  be  included  in 
this  account. 

SHOPS  AND  ENGINEHOUSES. 

This  account  shall  include  the  cost  of  repairing  shop  and 
enginehouse  buildings,  fixtures,  and  appurtenances  used  by  the 
carrier  in  repairing  and  preparing  equipment,  and  the  cost  of 
maintaining  the  grounds  appurtenant  to  such  buildings. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 


235 


SOME  OF  THE  SHOP  AND  ENGINEHOUSE   STRUCTURES  AND  DETAILS. 


Air-compressor 
houses. 

Ash  pits  and  pockets. 

Ash  plants. 

Bins  for  material. 

Blacksmith  shops. 

Breakwaters  for  pro- 
tection of  buildings. 

Buildings  on  piers. 

Car  sheds. 

Car  shops. 

Carpenter  shops. 

Cinder  pits. 

Cinder  pockets. 

Cinder  handling  de- 
vices. 

Drop  pits. 

Dry  houses. 

Electric-power  distri- 
bution systems  with- 
in buildings. 

Enginehouses. 

Fire-engine  houses. 

Fire  extinguishers 
(permanent"). 

Fire  hydrants  and  pipe 
lines. 


Footbridges  (not  pub- 
lic highways). 

Foundries. 

Gas-  compressor 
houses. 

Heating  plants. 

Heating  and  ventilat- 
ing systems. 

Hose,  fire,  and  fixtures. 

Hose  houses. 

Ice  houses. 

Laboratories. 

Lighting  plants. 

Lumber  sheds. 

Machine  shops. 

Material  and  supply 
truck  tracks. 

Motor-crane  tracks. 

Offices,  shop. 

Oil  houses. 

Outhouses. 

Paint  shops. 

Payments  for  munici- 
pal fire  protection. 

Pipe  lines,  air,  interior. 

Pipe  lines,  car-heating. 

Pipe  lines,  gas,  inte- 
rior. 


Planing  mills. 
Platforms,    shop    and 

yard. 

Repair  shops. 
Sand  houses. 
Scale  houses. 
Scrap  bins. 
Sidewalks. 
Sprinkler  systems 

(fire  protection). 
Stables. 
Steam     distribution 

systems,  interior. 
Storehouses. 
Tanks,  gas. 
Tanks,  oil. 
Test  rooms. 
Tin  shops. 
Tool  houses. 
Track  scales. 
Transfer  tables. 
Turntables. 
Upholstering  shops. 
Warehouses. 
Wash  rooms. 
Watch  houses. 


MAINTENANCE  AND   CONSTRUCTION    COSTS.  49 

NOTE  A. — The  cost  of  repairing  machinery  and  other  apparatus,  in- 
cluding special  foundations,  in  shops  for  maintenance  of  equipment 
shall  be  included  in  account  No.  302,  "Shop  machinery." 

NOTE  B. — Incidental  cleaning,  including  the  cost  of  cleaning  snow 
from  roofs,  when  done  by  shop  employees,  shall  not  be  included  in  this 
account. 

GRAIN  ELEVATORS. 

This  account  shall  include  the  cost  of  repairing  structures 
for  the  transfer,  treatment,  and  storage  of  grain,  including  con- 
veyors, machinery  and  fixtures;  also  the  cost  of  maintaining 
the  grounds  appurtenant  to  such  buildings. 

The  buildings  referred  to  in  this  account  are  large  elevators 
in  which  a  regular  grain  business  is  handled  or  grain  is  stored 
for  various  owners. 

Expenses  of  this  class  must  be  charged  to  Account  No 237 

NOTE  A. — Small  storage  elevators  at  way  stations,  where  the  freight 
is  received  for  shipment,  etc.,  are  classed  as  station  buildings. 

NOTE  B. — Incidental  cleaning,  including  the  cost  of  cleaning  snow 
from  roofs,  when  done  by  grain  elevator  employees,  shall  not  be  in- 
cluded in  this  account. 

STORAGE  WAREHOUSES. 

This  account  shall  include  the  cost  of  repairing  storage  ware- 
houses, including  machinery  and  fixtures  therein ;  also  the  cost 
of  maintaining  the  grounds  appurtenant  to  such  warehouses. 

The  buildings  referred  to  herein  are  not  the  ordinary  freight 
warehouses  or  stations  where  freight  is  received  for  shipment, 
etc.,  but  are  warehouses  in  which  merchandise  is  stored  and 
which  the  carrier  operates  as  storage  warehouses. 

Expenses  of  this  class  must  be  charged  to  Account  No ....       239 

NOTE. — Incidental  cleaning,  including  the  cost  of  cleaning  snow  from 
roofs,  when  done  by  storage  warehouse  employees,  shall  not  be  included 
in  this  account. 

WHARVES  AND  DOCKS. 

This  account  shall  include  the  cost  of  repairing  wharves 
located  at  marine,  lake,  or  river  docks ;  dredging  waterways  to 
approaches  and  around  such  structures,  including  removal  of 
dredged-out  material ;  and  cutting  ice  in  and  around  docks  and 


5O  MAINTENANCE    AND   CONSTRUCTION   COSTS. 

wharves  to  prevent  damage;  also  cost  of  repairs  of  cribwork, 
racks,  or  caissons  for  preserving  the  depth  of  water  in  docks ; 
and  cost  of  repairs  of  guards,  piling,  and  other  protection 
against  damage  by  drift  or  ice. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 


SOME  OF  THE  DETAILS  OF  WHARVES  AND  DOCKS. 


Bridge  pontoons. 
Bulkheads. 
Caissons. 
Cribwork. 
Dry  docks. 


Ferry-bridge 
cry. 

Ferry  bridges. 
Ferry  racks. 
Ferry  slips. 


machin-    Jetties  and  inclines. 
Transfer-bridge    ma- 
chinery. 
Transfer  bridges. 


NOTE  A.— The  cost  of  repairing  buildings,  tracks,  and  machinery  (not 
bridge  machinery)  on  wharves  and  piers  shall  be  charged  to  the  appro- 
priate expense  accounts. 

NOTE  B. — The  cost  of  repairing  coal  and  ore  wharves  shall  be  charged 
to  account  No.  243,  "Coal  and  ore  wharves." 

NOTE  C. — Incidental  cleaning,  when  done  by  regular  wharf  employees, 
shall  not  be  included  in  this  account 

COAL  AND  ORE  WHARVES. 

This  account  shall  include  the  cost  of  repairing  wharves  and 
docks,  including  the  cost  of  repairing  conveyors,  machinery, 
and  fixtures  for  the  transfer,  treatment,  blending,  or  storage 
of  coal  or  ore. 

Expenses  of  this  class  must  be  charged  to  Account  No . . . 

NOTE  A. — The  structures  referred  to  in  this  account  do  not  include 
small  transfer  or  storage  trestles  at  stations  where  coal  is  stored  or 
delivered,  such  trestles  being  classed  as  station  buildings. 

NOTE  B. — Incidental  cleaning,  including  the  cost  of  cleaning  snow 
from  roofs,  when  done  by  coal  and  ore  wharf  employees,  shall  not  be 
included  in  this  account. 

GAS  PRODUCING  PLANTS. 

This  account  shall  include  the  cost  of  repairing  gas  produc- 
ing and  gas  compressing  plants,  including  the  machinery  and 
appliances  in  such  plants;  also  the  cost  of  maintaining  the 
grounds  appurtenant  to  such  plants. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . . 


MAINTENANCE   AND   CONSTRUCTION    COSTS.  51 

NOTE. — Incidental  cleaning,  including  the  cost  of  cleaning  snow  from 
roofs,  when  done  by  employees  of  the  gas  producing  plant,  shall  not  be 
included  in  this  account. 

TELEGRAPH  AND  TELEPHONE  LINES. 

This  account  shall  include : 

TELEGRAPH. — The  cost  of  repairs  of  telegraph  outside  plant 
and  terminal  equipment  for  which  the  carrier  is  responsible, 
including  the  cost  of  work-train  service  and  of  special  tools 
provided  for  the  work. 

TELEPHONE. — The  cost  of  repairs  of  telephone  outside  plant 
and  terminal  equipment  for  which  the  carrier  is  responsible, 
including  the  cost  of  work-train  service  and  of  special  tools 
provided  for  the  work. 

Expenses  of  this  class  must  be  charged  to  Account  No 247 

SOME  OF  THE  DETAILS  OF  TELEGRAPH  AND  TELEPHONE  TERMINAL  EQUIPMENT. 

Batteries.  Fuses  and  mechanical  protectors. 

Cables  and  wires,  interior.  Rectifiers. 

Conduits,  interior.  Rheostats. 

Connecting  wires.  Sending     and     receiving     instru- 
Current-controlling  instruments.  ments. 

Electric  generators  and  motors.  Switchboards. 

Electric  meters.  Testing  outfits. 

Engines,  stationary.  Transformers. 

i 

SOME  OF  THE  DETAILS  OF  TELEGRAPH  AND  TELEPHONE  OUTSIDE  PLANT. 

Aerial  attachments.  Guy  wires. 

Braces.  Insulators. 

Brackets.  Poles. 

Cable  boxes  and  appurtenances.  Submarine  cables  and  connections. 

Cables  and  wires,  aerial.  Telephone  pole  boxes. 

Conduits  and  appurtenances.  Towers. 

Cross  arms.  Underground  cables  and  connec- 

Guy  stubs.  tions. 

NOTE.— -The  salaries,  rent,  other  office  expenses,  and  traveling  ex- 
penses of  superintendents  of  telegraph  and  telephone,  their  assistants, 
clerks,  and  attendants,  when  engaged  both  in  maintaining  and  operating 
telegraph  and  telephone  lines,  shall  be  apportioned  equally  between  this 
account  and  account  No.  407,  "Telegraph  and  telephone  operation." 


MAINTENANCE   AND   CONSTRUCTION    COSTS. 


SIGNALS  AND  INTERLOCKERS. 

This  account  shall  include  the  cost  of  repairing  and  main- 
taining signals  and  interlockers  governing  the  movement  of 
trains,  including  salaries,  rent,  and  other  office  expenses,  and 
the  traveling  expenses  of  division  signal  engineers,  signal 
supervisors,  their  assistants,  clerks,  and  attendants ;  also  the 
cost  of  special  tools  furnished  for  such  work. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 

SOME  OF  THE   DETAILS   OF   SIGNALS   AND  INTERLOCKERS. 


Air  compressors. 
Batteries. 
Boilers. 

Distant  signals. 
Dynamos. 

Engines,  stationary. 
Gates  at  crossings  of  other  rail- 
roads. 

Home  signals. 
Interlocker  buildings. 
Interlocker  machinery. 
Interlocker  mechanism. 
Levers. 

Power  transmission  lines. 
Rail  bonds. 
Railway-crossing  signals. 


Semaphores. 

Signal  and  switch  levers. 
Signal  arms. 
Signal  blades. 
Signal  bridges. 
Signal  buildings. 

Signal  lamp  brackets  and  connec- 
tions. 

Signal  lamps. 
Signal  machinery. 
Signal  poles  and  foundations. 
Signal  pulleys  and  foundations. 
Special  appliances. 
Station  signals. 
Train-order  signals. 
Wiring. 


Relays. 

NOTE. — The  cost  of  repairing  track  material,  such  as  switches,  special 
track  fastenings,  split  rails,  and  frogs  used  in  connection  with  inter- 
lockers,  shall  be  charged  to  account  No.  216,  "Other  track  material." 

POWER  PLANT  DAMS,  CANALS,  AND  PIPE  LINES. 

This  account  shall  include  the  cost  of  repairing  dams,  canals, 
and  pipe  lines  and  accessories  devoted  to  the  utilization  of 
water  power  for  the  operation  of  trains  and  cars,  and  to  fur- 
nish power,  heat,  and  light  for  general  purposes. 

Expenses  of  this  class  must  be  charged  to  Account  No . . . 

SOME  OF   THE   DETAILS   OF   DAMS,   CANALS,   AND   PIPE   LINES. 


Aqueducts. 
Bridges. 
Fences. 
Footbridges. 
Fore  bays. 


Gates. 
Girds. 

Inlet  valves. 
Penstocks. 
Reservoirs. 


Roadways. 

Sluices. 

Valves. 

Viaducts. 

Walls. 


MAINTENANCE  AND   CONSTRUCTION    COSTS.  53 

POWER  PLANT  BUILDINGS. 

This  account  shall  include  the  cost  of  repairing  the  build- 
ings of  power  plants  which  furnish  power  for  the  operation  of 
trains  and  cars,  and  furnish  power,  heat,  and  light  for  general 
purposes,  including  distinct  power  plant  buildings  at  shops; 
drainage,  water,  and  sewer  pipes  and  their  connections ;  miscel- 
laneous furniture  and  fixtures ;  and  the  cost  of  maintaining  the 
grounds  appurtenant  to  such  buildings. 

Expenses  of  this  class  must  be  charged  to  Account  No ....       253 

NOTE  A.— The  cost  of  repairing  machinery  and  other  apparatus  in 
general  power  plants  shall  be  included  in  account  No.  304,  "Power  plant 
machinery." 

NOTE  B. — Incidental  cleaning,  including  the  cost  of  cleaning  snow 
from  roofs,  when  done  by  power  plant  employees,  shall  not  be  included 
in  this  account 

POWER  SUBSTATION  BUILDINGS. 

This  account  shall  include  the  cost  of  repairing  buildings 
of  power  substations;  including  storage-battery  stations,  used 
to  transform  power  for  the  operation  of  trains  and  cars,  and  to 
furnish  power,  heat,  and  light  for  general  purposes ;  drainage, 
water,  and  sewer  pipes  and  their  connections ;  fixtures,  includ- 
ing wiring  for  lighting  and  heating;  and  miscellaneous  furni- 
ture and  fixtures;  also  the  cost  of  maintaining  the  grounds 
appurtenant  to  such  buildings. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       255 

NOTE  A.— The  cost  of  repairing  substation  apparatus  for  transform- 
ing or  storing  power  in  power  substations  shall  be  included  in  account 
No.  306,  "Power  substation  apparatus." 

NOTE  B. — Incidental  cleaning,  including  the  cost  of  cleaning  snow 
from  roofs,  when  done  by  substation  employees,  shall  not  be  included 
in  this  account. 

POWER  TRANSMISSION  SYSTEMS. 

This  account  shall  include  the  cost  of  repairing  systems 
for  transmitting  high-tension  power  from  power  houses  to  the 
point  where  transformed  for  use,  including  the  cost  of  work- 
train  service  and  special  tools  furnished  for  such  work. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       257 


54 


MAINTENANCE   AND   CONSTRUCTION    COSTS. 


SOME  OF  THE   DETAILS  OF  POWER  TRANSMISSION    SYSTEMS. 


Cables. 

Cut-outs  (not  at  power  houses  and 

substations). 
Feed  wires. 
Guard  wires. 
Insulators  and  connections. 


Span  wires. 

Switchboards      (not      at      power 

houses  and!  substations) . 
Transformers      (not     at     power 

houses  and  substations). 


NOTE  A. — The  cost  of  repairing  track  material,  such  as  insulated  rail 
splices  used  in  connection  with  transmission  system,  shall  be  charged 
to  account  No.  216,  "Other  track  material." 

NOTE  B.— When  the  electric  current  generated  or  received  is  changed 
by  means  of  (a)  rotary  converters,  (fr)  motor  generator  sets,  or  (c) 
static  transformers  (substation  apparatus),  that  portion  of  the  line 
or  outside  conductor  system  carrying  current  other  than  the  operating 
kind  or  voltage  shall  be  classed  as  transmission  system.  When  the  elec- 
tric current  is  generated  or  received  and  used  substantially  unchanged 
in  voltage  and  kind,  the  line  or  outside  conductor  system,  including  any 
feeders,  trolley  wires,  booster  circuits,  and  supplementary  return,  shall 
be  classed  wholly  as  distribution  system.  Tie  lines  between  generating 
stations  and  substations  should  follow  the  same  rule  as  other  lines. 


POWER  DISTRIBUTION  SYSTEMS. 

This  account  shall  include  the  cost  of  repairing  electric  dis- 
tribution systems,  whether  overhead,  surface,  or  underground, 
for  conveying  low-tension  power  for  propelling  trains  and 
cars,  and  for  power,  heat,  light,  and  general  purposes. 

Expenses  of  this  class  must  be  charged  to  Account  No 

SOME  OF  THE  DETAILS  OF  POWER  DISTRIBUTION   SYSTEMS. 


Rail  insulating  devices. 

Span  wires. 

Steam  pipe  lines. 

Switchboards  (not  at  power 
houses  and  substations). 

Third  rail. 

Third-rail  braces. 

Third-rail  insulation  and  protec- 
tion. 

Third-rail  supports. 

NOTE  A. — The  cost  <5f  repairing  and  replacing  track  material,  such  as 
insulated  rail  splices,  used  in  connection  with  electric  distribution  sys- 
tems, shall  be  charged  to  account  No.  216,  "Other  track  material." 


Compressed-air  pipe  lines. 
Cut-outs  (not  at  power  houses  and 

substations). 
Feed  wires. 
Guard  wires. 

Insulators  and  connections. 
Overhead  trolley  wires. 
Rail  bond  plugs. 
Rail  bonds. 


MAINTENANCE  AND   CONSTRUCTION    COSTS.  55 

NOTE  B.— The  cost  of  repairing  that  portion  of  distribution  systems 
located  in  shop  buildings  and  station  and  office  buildings  shall  be  in- 
cluded in  the  cost  of  repairing  the  buildings.  The  cost  of  repairing 
distribution  systems  in  plants  used  exclusively  for  operating  signals 
and  interlockers  shall  be  included  in  account  No.  249,  "Signals  and 
interlockers." 

NOTE  C. — When  the  electric  current  generated  or  received  is  changed 
by  means  of  (a)  rotary  converters,  (b)  motor  generator  sets,  or  (c) 
static  transformers  (substation  apparatus),  that  portion  of  the  line  or 
outside  conductor  system  carrying  current  other  than  the  operating  kind 
or  voltage  shall  be  classed  as  transmission  system.  When  the  electric 
current  is  generated  or  received  and  used  substantially  unchanged  in 
voltage  and  kind,  the  line  or  outside  conductor  system,  including  any 
feeders,  trolley  wires,  booster  circuits,  and  supplementary  return,  shall 
be  classed  wholly  as  distribution  system.  Tie  lines  between  generating 
stations  and  substations  should  follow  the  same  rule  as  other  lines. 

POWER  LINE  POLES  AND  FIXTURES. 

This  account  shall  include  the  cost  of  repairing  and  replac- 
ing electric  line  poles,  cross  arms,  and  insulating  pins;  brack- 
ets and  other  pole  fixtures ;  and  braces  and  other  supports  for 
holding  poles  in  position ;  also  the  cost  of  repairing  structures 
primarily  for  supporting  the  overhead  electric  construction. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       261 

UNDERGROUND  CONDUITS. 

This  account  shall  include  the  cost  of  repairing  conduits 
required  for  underground  electric  wires  and  cables  of  electric 
railway  construction,  including  manholes,  sewer  connections, 
sewer  traps,  and  all  other  material  necessary  for  the  mainte- 
nance of  the  conduit  system. 

Expenses  of  this  class  must  be  charged  to  Account  No ....       263 

MISCELLANEOUS  STRUCTURES. 

This  account  shall  include  the  cost  of  repairing  permanent 
structures,  not  provided  for  elsewhere,  including  the  cost  of 
repairing  all  furniture  and  fixtures  to  equip  them  for  use.  It 
shall  also  include  the  cost  of  maintenance  of  the  grounds 
appurtenant  to  such  structures. 

Expenses  of  this  class  must  be  charged  to  Account  No ....       265 


56  MAINTENANCE   AND   CONSTRUCTION    COSTS. 

NOTE  A. — When  separable  the  cost  of  maintaining  structures  which 
are  rented  to  other  companies  or  individuals  shall  be  charged  to  the 
income  account  in  which  is  included  the  rent  received  for  use  of  the 
structures. 

NOTE  B. — Incidental  cleaning,  including  the  cost  of  cleaning  snow 
from  roofs,  when  done  by  employees  regularly  working  in'  miscellaneous 
buildings,  shall  not  be  included  in  this  account. 

PAVING. 

This  account  shall  include  the  cost  of  repairing  paving 
about  tracks  in  public  highways  and  streets  through  which  the 
carrier's  tracks  are  laid. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 

NOTE. — The  cost  of  repairing  paving  upon  the  carrier's  lands,  within 
the  grounds  of  buildings  or  other  structures,  shall  be  included  in  the 
accounts  provided  for  the  repairs  of  the  structures,  and  the  cost  of 
repairing  paving  upon  the  carrier's  right  of  way  at  crossings  to  account 
No.  225,  "Crossings  and  signs." 

ROADWAY  MACHINES. 

This  account  shall  include  the  cost  of  repairing  roadway 
machines  which  are  used  for  the  repairs  of  roadway  and 
structures. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . . 


PARTIAL   LIST   0?   ROADWAY    MACHINES. 


Boilers,  portable. 

Cars,  hand. 

Cars,  lever. 

Cars,  motor  inspection. 

Cars,  push. 

Cars    (small),   crane,    for 

yards  and  general  use. 
Concrete  mixers. 
Ditching  machines. 
Dredging  machines. 
Engines,  portable. 


supply 


Grading  outfits. 
Hydraulic  outfits. 
Jacks,  hydraulic. 
Log  loaders. 
Pile  drivers. 
Plows,  unloading. 
Rail  unloaders. 
Rock  crushers. 
Steam  rollers. 
Timber  trucks. 
Velocipedes. 


NOTE  A.— The  cost  of  repairing  machines  in  the  maintenance  of 
equipment  shops  shall  be  included  in  account  No.  302,  "Shop  ma- 
chinery," as  provided  for  therein. 

NOTE  B. — The  cost  of  repairing  roadway  machines,  such  as  pile  driv- 
ers, log  loaders,  hoisting  engines,  and  concrete  mixers,  when  perma- 


MAINTENANCE  AND   CONSTRUCTION   COSTS. 


57 


ncntly  mounted  for  movement  on  carrier's  tracks,  shall  be  included  in 
account  No.  326,  "Work  equipment — Repairs." 

SMALL  TOOLS  AND  SUPPLIES. 

This  account  shall  include : 

ROADWAY  AND  TRACK  TOOLS. — The  cost  of  roadway  tools 
(except  special  tools  provided  for  elsewhere),  including  the 
cost  of  repairing  such  tools. 


PARTIAL  LIST  OF  ROADWAY  AND  TRACK   TOOLS. 


Adzes. 

Anvils. 

Augers. 

Axes. 

Ballast  forks. 

Bars,  claw. 

Bars,  crow. 

Bars,  lining. 

Bars,  pinch. 

Bars,  raising. 

Bars,  tamping. 

Braces  and  bits. 

Brooms. 

Brush  hooks. 

Cable  stretchers. 

Cables. 

Cans,  oil. 

Cans,  water. 

Cant  hooks. 

Chains. 

Chisels,  track. 

Chisels,  wood. 

Curbing  hooks. 

Dippers. 

Drawing  knives. 

Drill  bits. 

Drills  (portable). 

Flags,  signal. 

Furnaces  (portable). 

Grindstones. 


Hammers,  napping. 

Hammers,  paving. 

Hammers,  spiking. 

Handles  for  tools. 

Hatchets. 

Hoes. 

Jack  levers. 

Jacks,  ratchet. 

Jacks,  screw. 

Jacks,  track. 

Kegs,  water. 

Ladders. 

Lanterns  and  fixtures. 

Lawn  mowers. 

Levels. 

Lines  for  ditching. 

Nippers. 

Oilstones. 

Padlocks. 

Pails,  water. 

Paint  brushes. 

Picks,  clay. 

Picks,  tamping. 

Pike  poles. 

Post-hole  diggers. 

Post-hole  tampers. 

Punches. 

Rail  benders. 

Rail  tongs. 

Rakes. 


Rope. 

Saws,  crosscut. 

Saws,  hand. 

Scrap  boxes. 

Scythes. 

Shovels. 

Sickles. 

Sledges. 

Spades. 

Spike  mauls. 

Spike  pullers. 

Spot  boards. 

Squares. 

Straightening  ma- 
chines. 

Tape  lines. 

Thermometers  for 
laying  rail. 

Tongs. 

Tool  boxes. 

Torches. 

Track  gauges. 

Track  levels. 

Vises. 

Weed  spuds. 

Wheelbarrows. 

Whetstones. 

Wood  mallets. 

Wrenches,  monkey. 

Wrenches,  track. 


ROADWAY  AND  TRACK  SUPPLIES. — The  cost  of  supplies  con- 
sumed in  connection  with  the  operation  of  roadway  machines 
while  used  in  repairs  of  roadway  and  tracks ;  and  cost  of  sup- 


58  MAINTENANCE   AND   CONSTRUCTION    COSTS. 

plies  used  by  trackwalkers,  track  watchmen,  and  roadway  and 
track  repair  men. 

SOME  ITEMS  OF  ROADWAY   SUPPLIES. 

Alcohol  for  hydraulic  jacks. 

Fuel  for  heating  tool  and  other  section  houses. 

Fuel  for  portable  forges  used  in  roadway  and  track  work. 

Gasoline  for  motor  cars. 

Oatmeal  and  ice  for  drinking  water  used  by  roadway  and  track  repair 

men. 
Oil  and  waste  for  hand  cars,  lever  cars,  motor  inspection  cars,  and 

push  cars. 
Oil  and  wicks  for  lanterns  used  by  trackwalkers,  track  watchmen,  and 

roadway  and  track  repair  men. 

Oil  and  wicks  for  lighting  tool  and  other  section  houses. 
Torpedoes  used  by  trackwalkers,  track  watchmen,  and  roadway  and 

track  repair  men. 
Water  for  section  houses. 

Expenses  of  these  classes  must  be  charged  to  Account  No.. 

REMOVING  SNOW,  ICE,  AND  SAND. 

This  account  shall  include  the  cost  of  keeping  track  and 
roadway  clear  of  snow,  ice,  and  sand. 

It  shall  include  cost  of  preventing  accumulation,  such  as  the 
cost  of  distributing,  setting  up,  inspecting,  taking  down,  and 
regathering  portable  snow  and  sand  fences;  and  cost  of  tools 
furnished  for  the  purpose ;  also  cost  of  storing  fences. 

It  shall  include  cost  of  removing  accumulations  of  snow, 
ice.  and  sand;  cost  of  snow-plow  and  flanger  service,  and  of 
work-train  service;  cost  of  applying  and  removing  flangers 
from  locomotives  and  cars,  and  of  slatting  pilots ;  cost  of  salt 
to  keep  switches  clear ;  and  cost  of  meals  and  lodging  for  men 
employed  in  removal  service. 

Expenses  of  this  class  must  be  charged  to  Account  No 

ASSESSMENTS  FOR  PUBLIC  IMPROVEMENTS. 

This  account  shall  include  the  carrier's  proportion  of  the 
cost  of  repairing  public  improvements,  such  as  sewers,  curbs, 
gutters,  pavement  and  sidewalks,  including  costs  of  such  re- 
pairs made  under  Government  regulations  by  the  carrier's  own 
employees. 

Expenses  of  this  class  must  be  charged  to  Account  No 


MAINTENANCE  AND   CONSTRUCTION    COSTS.  59 

NOTE. — The  cost  of  repairs,  required  by  Government  authority,  to 
paving  between  rails  and  adjacent  to  tracks  laid  through  public  high- 
ways shall  be  included  in  account  No.  267,  "Paving." 

INJURIES  TO  PERSONS. 

This  account  shall  include  expenses  on  account  of  injuries 
to  persons  which  occur  directly  in  connection  with  the  main- 
tenance of  way  and  structures,  including  injuries  occurring  in 
connection  with  the  operation  of  work  trains  in  such  service, 
and  injuries  caused  by  defective  highways  within  the  right  of 
way. 

It  shall  also  include  expenses  on  account  of  injuries  to 
employees  incurred  while  demolishing  structures,  the  mainte- 
nance of  which  would  be  chargeable  to  Maintenance  of  Way 
and  Structures ;  services  of  employees  and  others  called  in  con- 
sultation in  connection  with  claim  adjustments;  pay  and  ex- 
penses of  employees  while  engaged  as  witnesses  at  inquests 
and  lawsuits ;  and  a  suitable  proportion  of  donations  made  to 
hospitals. 

Expenses  of  this  class  must  be  charged  to  Account  No 274 

SOME  OF  THE  ITEMS  OP  EXPENSE. 

Artificial  limbs.  Hospital  attendance. 

Carriage  fees.  Medical  and  surgical  services. 

Claim  adjusters'  and  clerks'  serv-  Medical  and  surgical  supplies. 

ices.  Notarial  fees. 

Claim  adjusters'  office  expenses.  Nursing. 

Compensation   for  injuries  or  Railway  transportation. 

death.  Undertakers'  services. 

Final  judgments,  including  plain-  Undertakers'  supplies. 

tiffs'  court  costs.  Witnesses'  fees  and  expenses  at 
Funeral  expenses.  inquests  and  lawsuits. 

NOTE  A. — Expenses  incident  to  personal  injury  suits,  not  otherwise 
provided  for,  shall  be  included  in  account  No.  454,  "Law  expenses." 

NOTE  B. — Amounts  donated  by  a  carrier  to  hospitals  shall  be  dis- 
tributed, 25  per  cent  to  account  No.  274,  "Injuries  to  persons";  25  per 
cent  to  account  No.  332,  "Injuries  to  persons";  and  50  per  cent  to 
account  No.  420,  "Injuries  to  persons." 

NOTE  C. — The  pay,  office  rent,  office  expenses,  and  other  expenses  of 
claim  adjusters,  claim  clerks  and  others  in  charge  of  or  engaged  in 
connection  with  claim  cases,  when  not  assignable  to  a  distinct  class  of 


6o 


MAINTENANCE    AND   CONSTRUCTION    COSTS. 


claims,  shall  be  apportioned  equally  among  the  several  classes  of  claims 
over  which  they  have  jurisdiction  or  in  connection  with  which  they 
are  engaged. 

INSURANCE.  1 

This  account  shall  include  premiums,  except  reinsurance 
premiums,  for  insuring  the  carrier  against  loss  through  injuries 
to  persons  or  damage  to  or  destruction  or  loss  of  property, 
whether  caused  by  fire,  accident,  or  other  cause,  when  such 
loss  to  the  carrier  would  be  chargeable  to  Maintenance  of  Way 
and  Structures ;  also  premiums  on  fidelity  bonds  of  employees 
whose  pay  is  chargeable  to  Maintenance  of  Way  and  Struc- 
tures. (See  special  instructions,  section  18  of  this  classifica- 
tion.) 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 

NOTE. — The  premiums  paid  by  the  carrier  to  its  insurance  fund  shall 
be  credited  to  an  insurance  reserve  account,  to  which  account  shall  be 
charged  the  amount  of  all  claims  for  injuries  to  persons  and  damages 
to  the  property  covered  by  its  insurance.  To  such  account  shall  also 
be  charged  all  reinsurance  premiums  paid  to  insurance  companies,  and 
to  it  shall  be  credited  all  amounts  recovered  from  insurance  companies 
in  reimbursement  for  losses  under  such  reinsurance. 

vSTATlONERY  AND  PRINTING. 

This  account  shall  include  the  cost  of  stationery  and  print- 
ing used  in  connection  with  maintenance  of  way  and  struc- 
tures. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 


PARTIAL  UST  OF   STATIONERY   AND  PRINTING   ITEMS. 


Adding  machines. 
Addressographs     and 

supplies. 
Arm  rests. 
Binders. 
Blank  books. 
Blotters. 
Blotting  paper. 
Bristol  board. 
Calculating  machines. 
Calendars. 
Carbon  paper. 


Cardboard. 

Cards,  blank  and  print- 
ed. 

Circulars. 

Computing  tables. 

Copy  (impression) 
books. 

Copying  brushes. 

Copying  presses. 

Crayons. 

Cross-section  books. 

Cross-section  paper. 


Cyclostyles. 

Dating  stamps  and  rib- 
bons. 

Dictaphones. 

Dictographs. 

Drawing  paper. 

Duplicators. 

Electric  pens. 

Envelopes. 

Erasers,  rubber  and 
steel. 

Eyelet  punches. 


MAINTENANCE   AND   CONSTRUCTION    COSTS. 


6l 


Shears. 

Shipping  tags. 

Shorthand  notebooks. 

Sponge  cups. 

Sponges. 

Stamps,  impression. 

Stylographs. 

Tablets,  blank  and 
printed. 

Tape. 

Telegraph  blanks. 

Tissue  (impression) 
paper. 

Tracing  cloth. 

Tracing  paper. 

Twine. 

Typewriters  and  rib- 
bons. 

Wage  tables. 

Wastebaskets. 

Water  colors. 

Water  holders. 

Wrapping  paper. 

Wringers  for  copying 
presses. 


. — The   cost   of   dicfionaries,   periodicals,   technical   books,   etc., 
shall  he  included  in  the  appropriate  superintendence  accounts. 


Eyelets. 

Paper  fasteners. 

File  boxes,  paper. 

Paper  files. 

Forms,  blank  and 

Paper  weights. 

printed. 

Papyrographs. 

Glass  pens. 

Pencil  sharpeners. 

Hectographs. 

Pencils  for  writing  and 

Indexes. 

drawing. 

Ink    for    writing    and 

Penholders. 

drawing. 

Penracks. 

Inkstands. 

Pens  for  writing  and 

Invoice  books. 

drawing. 

Legal  cap  paper. 

Phonographs  and  rec- 

Letter paper. 

ords. 

Manifold  paper. 

Pins. 

Manifold  pens. 

Postage. 

Mimeographs. 

Profile  books  and 

Mucilage. 

paper. 

Mucilage  brushes. 

Punches  (not  conduc- 

Neostyles. 

tor's    or    baggage- 

Note paper. 

men's). 

Notices. 

Rubber  bands. 

Numbering  stamps. 

Rubber  stamps. 

Oil  paper. 

Rulers. 

Paper. 

Ruling  pens. 

Paper  baskets. 

Scrapbooks. 

Paper  clips. 

Sealing  wax. 

Paper  cutters. 

Seals. 

OTHER  EXPENSES. 

This  account  shall  include  all  expenses  in  connection  with 

maintenance  of  way  and  structures  not  provided  for  elsewhere. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 


277 


SOME  Of  THE  ITEMS  OF  EXPENSE. 

Pay  and  expenses  of  maintenance  of  way  employees  attending  confer- 
ences with  officers  in  connection  with  wage  disputes. 

Fees  paid  arbitrators  in  wage  disputes  with  maintenance  of  way  em- 
ployees. 

Payments  to  maintenance  of  way  employees  for  time  absent  on  account 
of  sickness,  when  not  compensation  for  personal  injuries. 

Gratuities  paid  to  persons  for  discovering  defective  rails,  etc. 


62  MAINTENANCE   AND   CONSTRUCTION    COSTS. 

THESE  COMPANIES'  PROPORTION  OF  MAINTAINING  JOINT 
TRACKS,  YARDS,  AND  OTHER  FACILITIES  BY  OTHERS. 

This  account  shall  include  the  carrier's  proportion  of  the 
costs  incurred  by  others  in  maintaining  joint  tracks,  yards,  ter- 
minals, and  other  facilities. 

//  the  expense  be  for: 

FREIGHT  SERVICE  EXCLUSIVELY— charge  to 

Account  No 

PASSENGER  SERVICE  EXCLUSIVELY— charge  to 

Account  No 

BOTH  FREIGHT  AND  PASSENGER  SERVICE— charge  to 
Account  No 

NOTE. — The  purpose  of  this  account  is  to  show  the  amounts  accruing 
against  the  carrier  for  its  proportion  of  the  cost  of  maintaining  tracks, 
yards,  and  other  roadway  and  structure  facilities  maintained  by  others 
and  in  the  joint  use  of  which  the  carrier  participates.  (See  special 
instructions,  section  9  of  this  classification.) 

OTHER  COMPANIES'  PROPORTION  OF  MAINTAINING  JOINT 
TRACKS,  YARDS,  AND  OTHER  FACILITIES  BY  THESE 
COMPANIES. 

This  account  shall  include  amounts  chargeable  to  others  as 
their  proportions  of  the  cost  incurred  by  the  carrier  in  main- 
taining joint  tracks,  yards,  terminals,  and  other  facilities. 

//  the  bills  made  against  other  lines  for  this  service  be  for: 

FREIGHT  SERVICE  EXCLUSIVELY— credit 

Account  No 

PASSENGER  SERVICE  EXCLUSIVELY— credit 

Account  No 

BOTH  FREIGHT  AND  PASSENGER  SERVICE— credit 
Account  No 

NOTE. — The  purpose  of  this  account  is  to  show  the  amounts  accruing 
in  favor  of  the  carrier  and  against  others  for  their  proportions  of  the 
cost  of  maintaining  tracks,  yards,  and  other  roadway  and  structure 
facilities  maintained  by  the  carrier  and  in  the  joint  use  of  which  others 
participate.  (See  special  instructions,  section  9  of  this  classification.) 


Extracts  from  the  Official  Classification  Pertaining  to 
Maintenance  of  Equipment 


THE  ACCOUNTS  AND  TEXTS  HERE  PRESENTED  ARE  FOR  ILLUS- 
TRATIVE PURPOSES.    You  MUST  REFER  TO  AND  BE 
GUIDED  BY  THE  OFFICIAL  CLASSIFICATIONS. 


II.  MAINTENANCE  OF  EQUIPMENT. 

SUPERINTENDENCE. 

This  account  shall  include : 

PAY  OF  OFFICERS. — The  pay  of  officers  directly  in  charge  of 
or  engaged  in  the  maintenance  of  equipment. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .     301a 

A  PARTI AI,  LIST  OF  OFFICERS. 

Vice  president.  Engineer  of  tests. 

Assistant  vice  president.  Supervisor  of  car  department. 

General  superintendent  of  motive  Electrical  engineer. 

power.  Assistant  electrical  engineer. 

Assistant    general    superintendent  Chemist  and  assistant  chemist. 

of  motive  power.  Master  car  builder. 

Mechanical  superintendent.  Master  mechanic. 

Superintendent  of  motive  power.  Shop  superintendent. 

Assistant  superintendent  of  motive  General  foreman. 

power.  Chief  car  inspector. 

Mechanical  engineer.  Inspector     of     passenger-train 
Assistant  mechanical  engineer.  cars. 

Chief  chemist.  General  car  inspector.     ,.  ' 

General  equipment  inspector.  Traveling  boiler  inspector. 

PAY  OF  CLERICS  AND  ATTENDANTS. — The  pay  of  clerks  and 
other  employees  in  the  offices  and  on  business  cars  of  officers 
whose  pay  is  chargeable  to  this  account. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .     301b 

63 


MAINTENANCE   AND   CONSTRUCTION    COSTS. 


A    PARTIAL   UST   OF   EMPLOYEES. 


Chief  motive  power  clerks. 
Chief  clerks. 
Draftsmen. 
Stenographers. 
Motive  power  clerks. 


Shop  clerks. 
Messengers. 
Cooks. 
Porters. 


AND  OTHER  EXPENSES. — Office  expenses  and  other 
expenses  of  officers  and  employees  whose  pay  is  chargeable  to 
this  account,  and  amounts  paid  to  detective  agencies  and  others 
for  investigations  in  connection  with  repairs  of  equipment. 
Expenses  of  this  class  must  be  charged  to  Account  No.  . . 


SOME  ITEMS  OF  EXPENSE  AND   SUPPUES. 


Atlases  and  maps. 
Barometers. 
Books  for  office  use. 
Business  car  service. 
Drafting  instruments. 
Drafting  supplies. 
Engineering  supplies. 
Fees  and  dues  in  technical  asso- 
ciations. 

Furniture  repairs  and  renewals. 
Heating. 


Lighting. 

Official  train  service. 

Periodicals  and  newspapers. 

Power. 

Provisions  for  business  cars. 

Rent  of  offices. 

Repair  of  rented  offices. 

Telegraph  service. 

Telephone  service. 

Traveling  expenses. 

Water  and  ice. 


NOTE  A. — When  employees  designated  ahove  are  engaged  on  con- 
struction or  other  work  not  chargeable  to  Maintenance  of  Equipment, 
their  pay  and  expenses  while  thus  employed  shall  be  charged  to 
'accounts  covering  the  specific  work  on  which  engaged. 

NOTE  B. — When  officers  designated  above  have  supervision  over 
more  than  one  department,  their  salaries,  the  pay  of  their  clerks  and 
attendants,  and  their  office  and  other  expenses  shall  be  apportioned 
equally  among  the  departments  over  which  they  have  jurisdiction. 

NOTE  C. — The  cost  of  stationery  purchased  for  maintenance  of 
equipment  offices  is  chargeable  to  account  No.  334,  "Stationery  and 
printing." 

NOTE  D. — The  pay  of  general  foremen  in  small  shops,  who  exercise 
direct  supervision  over  all  departments,  unassisted  by  departmental 
foremen,  shall  be  apportioned  through  clearing  account  "Shop  ex- 
penses." 


MAINTENANCE  AND   CONSTRUCTION   COSTS.  65 

SHOP  MACHINERY. 

This  account  shall  include  the  cost  of  repairing  machinery 
and  other  apparatus,  including  special  foundations,  in  shops 
and  enginehouses. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       302 


PARTIAL  LIST   OF   SHOP   MACHINERY. 


Air  compressor. 

Anvils. 

Ash  conveyors. 

Belting. 

Blowers. 

Boilers  for  furnishing 
power. 

Boring  machines. 

Brass  melting  furnaces. 

Cars,  small  motor. 

Cars,  push. 

Chain  falls. 

Cranes  and  attach- 
ments. 

Cupolas. 

Cylinder  boring  bars. 

Dies  for  steam  ham- 
mers and  forging 
machines. 

Drill  presses. 

Drilling  machines. 

Drop  tables. 

Emery  wheel  frames 
and  pulleys. 

Forges. 

Flangers. 

Flue  rattlers. 


Forging  machines- 
Foundry  ladles. 

Framing  machines. 

Furnaces. 

Gauge  testing  machines. 

Grinding  and  polishing 
machines. 

Grindstone  frames  and 
pulleys. 

Hoists. 

Hydraulic  presses. 

Hydraulic  jacks. 

Lathes. 

Lifting  magnets. 

Lve  vats. 

Metal  chimneys. 

Milling  machines. 

Motors. 

Pipe  cutting  and 
threading  machines. 

Planers. 

Pneumatic  drills. 

Pneumatic  hammers. 

Pneumatic  presses. 

Power  machinery, 
where  no  distinct 
power  plant  is  pro- 
vided. 


Power  hammers. 

Pulleys. 

Punches. 

Riveters. 

Rolls,  betiding. 

Saws  (power). 

Sewing  machines. 

Scales,  portable. 

Screw  jacks. 

Shafting. 

Shapers. 

Slotters. 

Stationary  engines. 

Steam  hammers. 

Tire  heaters. 

Trucks,  wagon. 

Trucks,  tire  handling. 

Valve  facing  ma- 
chines. 

Vises. 

Welding  machines. 

Woodworking  ma- 
chines. 

Work  benches. 


NOTE  A. — The  cost  of  repairing  power  plant  machinery  for  shop 
power  when  located  in  distinct  buildings  shall  be  included  in  account 
No.  304,  "Power  plant  machinery." 

NOTE  B. — The  cost  of  repairing  boilers  used  exclusively  for  heating 
shall  be  included  in  the  appropriate  repair  accounts  for  buildings. 

NOTE  C. — The  cost  of  small  tools  which  are  soon  worn  out,  when 
used  by  mechanics  on  miscellaneous  work,  shall  be  included  in  clearing 
account  "Shop  expenses,"  and  when  used  on  repairs  of  equipment  shall 
be  included  in  the  appropriate  accounts  for  repairs  of  equipment. 


66 


MAINTENANCE  AND   CONSTRUCTION    COSTS. 


NOTE  D. — The  cost  of  repairing  machinery  and  tools  in  shops  used 
exclusively  for  maintenance  of  way  and  structures  shall  be  included 
in  account  No.  229,  "Roadway  buildings."  . 

POWER  PLANT  MACHINERY.  1 

This  account  shall  include  the  cost  of  repairing  machinery 
and  other  apparatus,  including  special  foundations,  for  gen- 
erating power  in  power  plants  used  for  the  operation  of  trains 
and  cars  and  to  furnish  power,  heat,  and  light  for  general  pur- 
poses. It  shall  also  include  the  cost  of  repairing  machinery 
and  other  apparatus  for  transforming  and  storing  power,  when 
such  apparatus  is  contained  in  a  power  plant. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 

DETAILS  Otf   SOME  POWER  PI,ANT   MACHINERY. 


Ammeters. 

Ash  conveyors. 

Batteries. 

Belting. 

Boiler-room  appliances 
and  tools. 

Boilers  and  fittings. 

Boosters. 

Cables. 

Circuit  breakers. 

Clutches. 

Conductors. 

Cranes. 

Draft  machinery. 

Dynamos. 

Economizers. 

Electric-power  distri- 
bution systems,  inte- 
rior. 


Engine-room  appliances 

and  tools. 

Feed-water  heaters. 
Furnaces. 
Generators. 
Globes. 
Hangers. 

Heating  apparatus. 
Hoists. 
Insulators. 
Lamps. 

Lighting  apparatus. 
Lubricating  devices. 
Mechanical  stokers. 
Piping. 
Poles. 
Pumps. 
Purifiers. 
Rheostats. 


Sewer  connections. 

Shafting. 

Stationary  engines. 

Steam  distribution 
systems. 

Steam  fittings. 

Switchboards. 

Tanks. 

Transformers. 

Turbines. 

Voltmeters. 

Water  meters. 

Water  wheels. 

Wires  from  genera- 
tors or  transform- 
ers to  switchboard. 


NOTE  A.— The  cost  of  repairing  power  apparatus  in  shops  where 
no  distinct  plant  is  provided  shall  be  included  in  account  No.  302, 
"Shop  machinery." 

NOTE  B. — The  cost  of  repairing  power  apparatus  in  stations  and 
offices  used  solely  for  station  and  office  purposes,  where  no  distinct 
plant  is  provided,  shall  be  included  in  account  No.  227,  "Station  and 
office  buildings." 

NOTE  C. — The  cost  of  repairing  power  apparatus  in  plants  used 
solely  for  operating  signals  and  interlockers  shall  be  included  in  account 
No.  249,  "Signals  and  interlockers." 


MAINTENANCE   AND   CONSTRUCTION   COSTS.  67 

POWER  SUBSTATION  APPARATUS. 

This  account  shall  include  the  cost  of  repairing  machinery 
and  other  apparatus,  including  special  foundations,  for  trans- 
forming or  storing  power  in  power  substations  used  for  the 
operation  of  trains  and  cars  and  for  power,  heat,  and  light  for 
general  purposes. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       306 

DETAILS  OF   SOME  OF   THE  POWER   SUBSTATION  APPARATUS. 

Rotary  converters.  Switchboards. 

Storage  batteries.  Transformers. 

NOTE. — When  machinery  and  other  apparatus  for  transforming  and 
storing  power  are  located  in  a  power  plant  the  cost  of  repairs  shall  be 
included  in  account  No.  304,  "Power  plant  machinery." 

STEAM  LOCOMOTIVES— REPAIRS. 

This  account  shall  include  the  cost  of  repairing  transporta- 
tion service  steam  locomotives  and  tenders,  including  all  appur- 
tenances, and  the  cost  of  small  hand  tools  used  in  repair  work. 

This  account  shall  also  include  the  cost  of  work-train  service 
for  the  transportation  of  locomotives  without  steam  to  shops 
for  repairs,  including  the  pay  and  expenses  of  caretakers,  and 
the  pay  and  expenses  of  caretakers  of  locomotives  without 
steam  which  are  hauled  in  transportation  service  trains  to 
shops  for  repairs ;  also  notarial  fees  in  connection  with  reports 
on  conditions  of  locomotives. 

//  the  expense  be  for: 

Locomotives  assigned  exclusively  to  FREIGHT-TRAIN 
SERVICE,  or  locomotives  in  freight-train  service  performing  in- 
cidental passenger  service  charge  to  Account  No 308a 

Locomotives  assigned  exclusively  to  PASSENGER-TRAIN 
SERVICE  or  locomotives  in  passenger-train  service  performing 
incidental  freight  service  charge  to  Account  No 308b 

Locomotives  assigned  exclusively  to  SWITCHING  SERV- 
ICE or  locomotives  in  switching  service  performing  incidental 
freight  or  passenger  service  charge  to  Account  No 308c 


68  MAINTENANCE  AND   CONSTRUCTION    COSTS. 

PARTIAL  LIST  OF  APPURTENANCES   TO  LOCOMOTIVES. 

Air-brake  equipment  and  hose.  Head  lamps. 

Arm  rests.  Packing  (epccept  for  lubricating). 

Awnings.  Pneumatic  sanding  equipment. 

Brake  fixtures.  Seat  boxes. 

Cab  cushions.  Speed  recorders. 

Cab  lamps.  Steam-gauge  lamps. 

Clocks.  Steam-heat  equipment  and  hose. 

Coal  boards.  Storm  doors. 

Fire  extinguishing  apparatus.  Tool  boxes. 

Gongs.  Train-signal  equipment  and  hose. 

NOTE  A.— The  cost  of  inspecting  smokestacks  and  ash  pans  of  loco- 
motives in  service  shall  be  included  in  the  appropriate  enginehouse 
expense  accounts. 

NOTE  B. — The  cost  of  repairing  steam  locomotives  and  tenders  of 
foreign  lines,  waybilled  as  freight,  and  damaged  in  transit  shall  be 
charged  to  account  No.  418,  "Loss  and  damage— Freight" ;  and  the 
cost  of  repairing  steam  locomotives  and  tenders  of  foreign  lines  having 
trackage  rights  over  the  carrier's  line,  damaged  by  collision,  wreck, 
or  other  cause,  for  which  the  carrier  is  liable,  shall  be  charged  to 
account  No.  416,  "Damage  to  property." 

NOTE  C. — The  cost  of  running  locomotives  under  steam  to  shops 
for  repairs  in  connection  with  transportation  service  shall  be  included 
in  the  cost  of  the  service  in  connection  with  which  the  movement 
occurs. 

NOTE  D. — The  cost  of  repairing  steam  locomotives  used  solely  in 
work  service  in  connection  with  operations  shall  be  included  in  account 
No.  326,  "Work  equipment — Repairs."  The  cost  of  repairing  locomo- 
tives on  account  of  construction  work  shall  be  included  in  the  cost  of 
the  work.  (See  general  instructions  for  the  classification  of  invest- 
ment in  road  and  equipment,  section  4c.) 


STEAM  LOCOMOTIVES— RETIREMENTS. 

This  account  shall  include  amounts  necessary  to  adjust  the 
difference  between  the  ledger  value  (less  salvage)  of  steam 
locomotives  retired  from  service  and  the  amount  of  accrued 
depreciation  charged  on  account  of  such  retired  locomotives  to 
the  date  of  their  retirement.  (See  road  and  equipment  account 
II,  Equipment,  paragraphs  4  and  5.) 

The  cost  of  demolishing  steam  locomotives,  when  at  the 
expense  of  this  Company,  shall  be  charged  to  this  account  in 
the  manner  prescribed  in  the  General  Rules  and  Instructions 


MAINTENANCE  AND  CONSTRUCTION   COSTS.  69 

of  this  Company  with  respect  to  accounting  for  Material  and 
Supplies. 

If  the  expense  be  for: 

Locomotives  assigned  exclusively  to  FREIGHT  TRAIN 
SERVICE  charge  to  Account  No 310a 

Locomotives  assigned  exclusively  to  PASSENGER  TRAIN 
SERVICE  charge  to  Account  No 310b 

Locomotives  assigned  exclusively  to  SWITCHING  SERV- 
ICE charge  to  Account  No 310c 

NOTE. — Steam  locomotives  permanently  retired  from  service,  but 
held  pending  disposition,  shall  be  written  out  of  service  and  carried 
in  an  appropriate  suspense  account  at  an  equitable  valuation. 

OTHER  LOCOMOTIVES— REPAIRS. 

This  account  shall  include  the  cost  of  repairs  of  transporta- 
tion service  locomotives  other  than  steam  locomotives,  analo- 
gous to  those  set  forth  for  steam  locomotives  in  account  No. 
308,  "Steam  locomotives — Repairs." 

Expenses  of  this  class  must  be  charged  to  Account  No 311 

OTHER  LOCOMOTIVES— RETIREMENTS. 

This  account  shall  include  amounts  necessary  to  adjust  the 
difference  between  the  ledger  value  (less  salvage)  of  locomo- 
tives other  than  steam  locomotives  retired  from  service  and 
the  amount  of  accrued  depreciation  charged  on  account  of  such 
retired  locomotives  to  the  date  of  their  retirement.  (See  road 
and  equipment  account  II,  Equipment,  paragraphs  4  and  5.) 

The  cost  of  demolishing  other  locomotives,  when  at  the  ex- 
pense of  this  Company,  shall  be  charged  to  this  account  in  the 
manner  prescribed  in  the  General  Rules  and  Instructions  of 
this  Company  with  respect  to  accounting  for  Material  and 
Supplies. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       313 

NOTE. — Locomotives  permanently  retired  from  service,  but  held  pend- 
ing disposition,  shall  be  written  out  of  service  and  carried  in  an  appro- 
priate suspense  account  at  an  equitable  valuation. 


7O  MAINTENANCE   AND   CONSTRUCTION    COSTS. 

FREIGHT-TRAIN  CARS— REPAIRS. 

This  account  shall  include  the  cost  of  repairing  freight-train 
cars  and  appurtenances,  and  cost  of  repairs  of  the  freight-car 
feature  of  motor  cars  engaged  in  transportation  service;  also 
cost  of  small  hand  tools  used  in  repairs.  .This  account  shall 
also  include  the  net  loss  sustained  on  account  of  the  destruc- 
tion of  foreign  freight  cars  in  the  carrier's  transportation 
service  and  amounts  paid  to  others  for  repairs  of  freight  cars 
for  which  the  carrier  is  liable. 

//  the  expense  be  for: 

Home  Cars  repaired  at  Company  Shops,  charge  to  Account  No. 
Home  Cars  repaired  at  Foreign  Shops,  charge  to  Account  No. . 
Foreign  Cars  repaired  at  Company  Shops,  charge  to  Account  No. 
Foreign  Cars  repaired  at  Foreign  Shops,  charge  to  Account  No. 

PARTIAL,  LIST  OF  FREIGHT-TRAIN  CARS. 

Ballast  (commercial).  Gondola.  Produce. 

Beer.  Gondola  (hopper).  Rack. 

Box.  Gondola  (long).  Refrigerator. 

Cabin.  Gun  truck.  Stock. 

Caboose.  Hay.  Tank  (in  commercial 

Charcoal.  Lime.  service). 

Coal.  Logging.  Water  (in  commercial 

Coke.  Oil  tank.  service). 

Dump  (commercial).  Ore.  Work  (in  commercial 

Flat.  Platform.  service). 

Fruit  Poling. 

Furniture.  Poultry. 

PARTIAL  LIST  OF  APPURTENANCES  TO  FREIGHT-TRAIN  CARS. 

Air-brake     equipment,  Heating  equipment.  Train  -  signal     equip- 

including  hose.  Iceboxes.  ment,  including 

Cooking  equipment  and  Lamps  and  fixtures.  hose, 

utensils.  Seats.  Water  tanks. 

Cushions.  Speed  recorders. 

NOTE  A. — The  cost  of  candles,  wicks,  lamp  chimneys,  globes,  and 
shades  for  oil  or  other  lamps  in  freight-train  cars  shall  be  charged 
to  account  No.  402,  "Train  supplies  and  expenses." 

NOTE  B. — The  cost  of  repairing  freight-train  cars  of  foreign  lines 
waybilled  as  freight  and  damaged  in  transit  shall  be  charged  to  account 
No.  418,  "Loss  and  damage— Freight" ;  and  the  cost  of  repairing 
freight-train  cars  of  foreign  lines  having  trackage  rights  over  the  car- 


MAINTENANCE  AND   CONSTRUCTION   COSTS.  7! 

rier's  line,  when  damaged  by  collision,  wreck,  or  other  cause,  for 
which  the  carrier  is  liable,  shall  be  charged  to  account  No.  416, 
"Damage  to  property." 

.FREIGHT-TRAIN  CARS— RETIREMENTS. 

This  account  shall  include  amounts  necessary  to  adjust  the 
difference  between  the  ledger  value  (less  salvage)  of  freight- 
train  cars  retired  from  service  and  the  amount  of  accrued 
depreciation  charged  on  account  of  such  retired  cars,  to  the 
date  of  their  retirement.  (See  road  and  equipment  account  II, 
Equipment,  paragraphs  4  and  5.) 

The  cost  of  demolishing  freight-train  cars,  when  at  the  ex- 
pense of  this  Company,  shall  be  charged  to  this  account  in  the 
manner  prescribed  in  the  General  Rules  and  Instructions  of 
this  Company  with  respect  to  accounting  for  Material  and 
Supplies. 

Expenses  of  this  class  must  be  charged  to  Account  No 316 

NOTE.— Freight-train  cars  permanently  retired  from  service,  but  held 
pending  disposition,  shall  be  written  out  of  service,  and  carried  in  an 
appropriate  suspense  account  at  an  equitable  valuation. 

PASSENGER-TRAIN  CARS— REPAIRS. 

This  account  shall  include  the  cost  of  repairing  passenger- 
train  cars  and  appurtenances  and  passenger-car  features  of 
motor  cars  used  in  transportation  service;  small  hand  tools 
used  in  repairs ;  the  net  loss  sustained  on  account  of  the  destruc- 
tion of  foreign  passenger-train  cars  in  the  carrier's  transporta- 
tion service,  and  amounts  paid  others  for  repairs  of  passenger- 
train  cars  for  which  the  carrier  is  liable. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       317 

PARTIAL  LIST  OP  PASSENGER-TRAIN  CARS. 

Baggage.  Combination  passenger    Parlor-baggage. 

Baggage-express.  and  baggage.  Passenger. 

Baggage-mail.  Dining.  Passenger-baggage. 

Baggage-mail-express.  Express.  Passenger  -  baggage  - 

Buffet  Immigrant.  mail. 

Cafe.  Library.  Postal. 

Chair.  Mail.  Refrigerator-express. 

Club.  Milk.  Sleeping. 

Colonist.  Observation.  Smoking. 

Parlor.  Tourist. 


MAINTENANCE    AND    CONSTRUCTION    COSTS. 


PARTIAL    UST   OF   APPURTENANCES    TO   PASSENGER-TRAIN    CARS. 


Air  -  brake    equipment, 

including  hose. 
Bedding. 
Chairs. 
Goat  hooks. 
Curtains  and  fixtures. 
Cushions. 
Electric  bells. 
Floor  coverings. 
Heating  equipment  and 

steam  heat  hose. 


Ice  boxes. 
Ice  tanks. 
Kitchen  equipment  and 

utensils. 

Lighting  equipment. 
Mail  catchers. 
Parcel  racks. 
Ranges  and  boilers. 
Seats. 

Speed  recorders. 
Steam  heat  hose. 


Table  china. 

Table  glassware. 

Table  linen. 

Table  silver. 

toilet  equipment. 

Train  -  signal  equip- 
ment, including 
hose. 

Water  tanks. 


NOTE  A. — The  cost  of  candles,  wicks,  and  lamp  chimneys,  and  of 
globes  and  shades  for  electric  and  other  lights  in  passenger-train  cars 
shall  be  charged  to  account  No.  402,  "Train  supplies  and  expenses." 

NOTE  B. — The  cost  of  repairing  passenger-train  cars  of  foreign  lines, 
which  are  waybilled  as  freight  and  have  been  damaged  in  transit,  shall 
be  charged  to  account  No.  418,  "Loss  and  damage — Freight,"  and  the 
cost  of  repairing  passenger-train  cars  of  foreign  lines  having  trackage 
rights  over  the  carrier's  line,  when  damaged  by  collision,  wreck  or 
otherwise,  for  which  the  carrier  is  liable,  shall  be  charged  to  account 
No.  416,  "Damage  to  property." 

PASSENGER-TRAIN  CARS— RETIREMENTS. 

This  account  shall  include  amounts  necessary  to  adjust  the 
difference  between  the  ledger  value  (less  salvage)  of  passenger- 
train  cars  retired  from  service  and  the  amount  of  accrued 
depreciation  charged  on  account  of  such  retired  cars  to  the 
date  of  their  retirement.  (See  road  and  equipment  account  II, 
Equipment,  paragraphs  4  and  5.) 

The  cost  of  demolishing  passenger-train  cars,  when  at  the, 
expense  of  this  Company,  shall  be  charged  to  this  account  in 
the  manner  prescribed  in  the  General  Rules  and  Instructions 
of  this  Company  with  respect  to  accounting  for  Material  and 
Supplies. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . 

NOTE. — Passenger-train  cars  permanently  retired  from  service,  but 
held  pending  disposition,  shall  be  written  out  of  service  and  carried 
in  an  appropriate  suspense  account  at  an  equitable  valuation. 


MAINTENANCE   AND   CONSTRUCTION    COSTS.  73 

MOTOR  EQUIPMENT  OF  CARS— REPAIRS. 

This  account  shall  include  the  cost  of  repairing  motor  equip- 
ment affixed  to  cars;  also  cost  of  small  hand  tools  used  in  re- 
pairs. The  cars  to  which  this  account  has  reference  are  distinct 
from  independent  locomotives  used  for  the  propulsion  of  trains. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       320 

SOME  ITEMS  OP  MOTOR  EQUIPMENT. 

Batteries,  storage.  Generators.  Switches. 

Circuit  breakers.  Lightning  arresters.  Third-rail  contact. 

Controllers.  Motors.       •  Trolley  poles. 

Engines,  internal-corn-  Overload  switches.  Trolleys, 

bustion.  Rheostats. 

MOTOR  EQUIPMENT  OF  CARS— RETIREMENTS. 

This  account  shall  include  amounts  necessary  to  adjust  the 
difference  between  the  ledger  value  (less  salvage)  of  motor 
equipment  of  cars  retired  from  service,  and  the  amount  of 
accrued  depreciation  charged  on  such  retired  equipment  to  the 
date  of  its  retirement.  (See  road  and  equipment  account  II, 
Equipment,  paragraphs  4  and  5.) 

The  cost  of  demolishing  the  motor  equipment  of  cars,  when 
at  the  expense  of  this  Company }  shall  be  charged  to  this  account 
in  the  manner  prescribed  in  the  General  Rules  and  Instructions 
of  this  Company  with  respect  to  accounting  for  Material  and 
Supplies. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       322 

NOTE. — The  motor  equipment  of  cars  permanently  retired  from 
service,  but  held  pending  disposition,  shall  be  written  out  of  service  and 
carried  in  an  appropriate  suspense  account  at  an  equitable  valuation. 

FLOATING  EQUIPMENT— REPAIRS. 

This  account  shall  include  the  cost  of  repairing  floating 
equipment  (other  than  work  equipment),  including  appurte- 
nances, and  cost  of  small  hand  tools  used  in  repairs. 

The  pay  and  expenses  of  captains  and  engineers  and  of  boat 
employees,  while  engaged  on  maintenance  of  floating  equip- 
ment, shall  be  included  in  this  account. 

Expenses  of  this  class  must  be  charged  to  Account  No 323 


74 


MAINTENANCE  AND   CONSTRUCTION    COSTS. 


PARTIAL  LIST  OF  FLOATING  EQUIPMENT. 


Barges. 

Canal  boats. 

Car  and  other  floats. 

Ferryboats. 


Lighters. 
Power  launches. 
Power  lighters. 
Scows. 


Steamboats. 
Steamships. 
Transfer  boats. 
Tugboats. 
1 


PARTIAL   LIST   OF    APPURTENANCES,   TOOL   EQUIPMENT,   AND  ,  FURNITURE. 


Anchors. 

Axes. 

Barometers. 

Beds  and  bedding. 

Binnacle  lamps. 

Blocks  and  tackle. 

Boilers  and  founda- 
tions. 

Cables. 

Capstan  bars. 

Carpets. 

Charts. 

China,  crockery,  and 
glassware. 

Chronometers. 

Clocks. 

Compasses. 

Counters. 

Desks. 

Engines  and  founda- 
tions. 

Fire  buckets. 

Fire  extinguishers. 


Floor  coverings. 

Flue  cleaners. 

Furniture. 

Gangplanks. 

Hatchets. 

Heating  equipment. 

Hoisting  equipment. 

Hooks. 

Keys. 

Kitchen  equipment. 

Life  preservers. 

Lighting  equipment. 

Linen. 

Lines. 

Logs. 

Machinery  and  foun- 
dations. 

Masts. 

Office  furniture. 

Oil  cans. 

Pianos  and  other  musi- 
cal instruments. 

Pumps. 


Racks. 

Railings. 

Rakes. 

Rigging. 

Safes. 

Sails. 

Scales. 

Seats,     chairs,     and 

cushions. 
Shovels. 

Slice  bars  and  pokers. 
Spyglasses. 
Steam     distribution 

systems. 

Steering  equipment. 
Telescopes. 
Ticket  cases. 
Tool  boxes. 
Tools,  miscellaneous. 
Tracks  on  car  floats. 
Ventilating  equipment. 
Wrenches. 


NOTE  A. — When  the  compensation  for  the  use  of  floating  equipment 
includes  rent,  maintenance,  and  operation,  the  portion  covering  rent 
shall  be  included  in  income  account  No.  539,  "Rent  for  floating  equip- 
ment," the  portion  covering  repairs  shall  be  included  in  this  account, 
the  portion  covering  depreciation  shall  be  included  in  account  No. 
324,  "Floating  equipment — Depreciation,"  and  the  portion  covering 
operation  shall  be  included  in  account  No.  408,  "Operating  floating 
equipment,"  or  in  the  primary  accounts  in  general  account  V,  Trans- 
portation— Water  Line,  as  may  be  appropriate. 

NOTE  B. — The  cost  of  repairs  resulting  from  casualties  shall  be 
charged  to  the  casualty  accounts  when  covered  by  insurance  and  to 
insurance  reserves  to  the  extent  of  the  accruals  therein  when  such 
reserves  have  been  provided  for  the  damage  to  property.  Any  part  of 
such  cost  not  recoverable  from  underwriters  or  chargeable  to  insurance 
reserves  shall  be  charged  to  the  repair  account. 


MAINTENANCE   AND   CONSTRUCTION   COSTS.  75 

FLOATING  EQUIPMENT— RETIREMENTS. 

This  account  shall  include  amounts  necessary  to  adjust  the 
difference  between  the  ledger  value  (less  salvage)  of  floating 
equipment,  other  than  work  equipment,  retired  from  service  and 
the  amount  of  accrued  depreciation  charged  on  account  of  such 
retired  equipment  to  the  date  of  its  retirement.  (See  road 
and  equipment  account  II,  Equipment,  paragraphs  4  and  5.) 

The  cost  of  demolishing  floating  equipment,  when  at  the 
expense  of  this  Company,  shall  be  charged  to  this  account  in 
the  manner  prescribed  in  the  General  Rules  and  Instructions  of 
this  Company  with  respect  to  accounting  for  Material  and 
Supplies. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . . 

NOTE. — When  floating  equipment  is  permanently  retired  from  service, 
but  held  pending  disposition,  it  shall  be  written  out  of  service  and 
carried  in  an  appropriate  suspense  account  at  an  equitable  valuation. 

WORK  EQUIPMENT— REPAIRS. 

This  account  shall  include  the  cost  of  repairing  rail  and 
floating  work  equipment,  including  appurtenances,  and  cost  of 
small  hand  tools  used  in  repairs. 

The  cost  of  fitting  up  commercial  cars  for  work  service  in 
connection  with  maintenance  and  operation;  the  cost  of  refit- 
ting them  for  commercial  service;  the  cost  of  repairs  to  loco- 
motives while  in  service  for  repairs  of  road  and  equipment; 
and  the  cost  of  repairs  to  foreign  cars  damaged  while  in  such 
service  shall  be  included  in  this  account;  also  amounts  paid  in 
settlement  for  such  cars  destroyed  in  such  service. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . . 

PARTIAL  LIST  OP  WORK  EQUIPMENT — RAIL. 

Air-brake     instruction  Concrete  mixers  Grading  cars. 

cars.  (mounted).  Gravel  cars. 

Ballast  cars.  Derrick  cars.  Indicator  cars. 

Ballast  unloader  cars.  Dirt  spreaders  Locomotive,  tanks  used 
Boarding  cars.                      (mounted).  as  water  cars. 

Bridge  cars.  Ditching  cars.  Locomotives. 

Business  cars.  Dump  cars.  Officers'  cars. 

Camp  cars.  Dynamometer  cars.  Outfit  cars. 

Cinder  cars.  Gas-tank  cars.  Painters'  cars. 


76 


MAINTENANCE;  AND  CONSTRUCTION  COSTS. 


Pay  cars. 

Pile    drivers    (mount- 
ed). 

Rail  saws  (mounted). 
Salt  cars. 
Sanding  cars. 
Scale  test  cars. 
Scraper  cars. 
Snow  dozers. 


Snow  drags. 

Snow  plows  (not  at- 
tached to  but  moved 
by  locomotives). 

Sprinkling  cars. 

Steam  shovels.  v x. 

Steam  wrecking  der-      Wrecking .  cars, 
ricks. 

Supply  cars. 


Sweeper  cars. 
Tool  and  block  cars. 
Tool  cars. 
Water  cars. 
Weed  burners 
(mounted). 


SOME   APPURTENANCES   TO   WORK    EQUIPMENT — RAIL. 


Air-brake  equipment. 

Engines  on  cars. 

Rakes. 

Bars. 

Flue  cleaners. 

Ranges. 

Beds  and  bedding. 

Hatchets. 

Rope. 

Blocking. 

Heating  equipment. 

Shovels. 

Blocks  and  tackle. 

Hooks. 

Slice  bars  and  pokers. 

Boilers  on  cars. 

Jacks. 

Tarpaulins. 

Bunks,    seats,    and 

Kitchen  utensils. 

Tool  boxes. 

chairs. 

Lighting  equipment. 

Tools,  miscellaneous. 

Cable. 

Linen. 

Train  -  signal     equip- 

Car replacers. 

Lines. 

ment. 

Chains. 

Levers. 

Wrecking  trucks. 

China,    crockery,    and 

Machinery  on  cars. 

Wrenches. 

glassware. 

Mauls. 

Cushions. 

Oil  cans. 

Derricks. 


LIST  OF  SOME.WORK  EQUIPMENT — FIXATING. 

Dredges.  Pile  drivers. 


SOME   APPURTENANCES   TO   WORK    EQUIPMENT—FLOATING. 


Anchors. 

Axes. 

Barometers. 

Beds  and  bedding. 

Blocks  and  tackle. 

Boilers  and  founda- 
tions. 

Cables. 

China,  crockery,  and 
glassware. 

Compasses. 

Cushions. 

Desks. 

Engines  and  founda- 
tions. 

Fire  extinguishers. 


Fire  buckets. 
Floor  coverings. 
Flue  cleaners. 
Gangplanks. 
Hatchets. 

Heating  equipment. 
Hoisting  equipment. 
Hooks. 
Keys. 

Life  preservers. 
Lighting  equipment. 
Linen. 
Lines. 

Machinery    and    foun- 
dations. 
Masts. 


Oil  cans. 

Pumps. 

Rakes. 

Rigging. 

Sails. 

Seats  and  chairs. 

Shovels. 

Slice  bars  and  pokers. 

Steam     distribution 

systems. 

Steering  equipment. 
Tool  boxes. 
Tools,  miscellaneous. 
Wrenches. 


MAINTENANCE   AND   CONSTRUCTION    COSTS.  Jf 

NOTE. — The  cost  of  repairs  to  work  equipment  on  account  of  con- 
struction work  shall  be  included  in  the  cost  of  the  construction  work 
on  which  it  is  used.  (See  general  instructions  for  the  classification  of 
investment  in  road  and  equipment,  section  4^.) 

WORK  EQUIPMENT— RETIREMENTS. 

This  account  shall  include  amounts  necessary  to  adjust  tht 
difference  between  the  ledger  value  (less  salvage)  of  work 
equipment  retired  from  service  and  the  amount  of  accrued 
depreciation  charged  on  account  of  such  retired  equipment  to 
the  date  of  its  retirement.  (See  road  and  equipment  account 
II,  Equipment,  paragraphs  4  and  5.) 

The  cost  of  demolishing  work  equipment,  when  at  the  ex- 
pense of  this  Company,  shall  be  charged  to  this  account  in  the 
manner  prescribed  in  the  General  Rules  and  Instructions  of 
this  Company  with  respect  to  accounting  for  Material  and 
Supplies. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       328 

NOTE. — When  work  equipment  is  permanently  retired  from  service, 
but  held  pending  disposition,  it  shall  be  written  out  of  service  and 
carried  in  an  appropriate  suspense  account  at  an  equitable  valuation. 

MISCELLANEOUS  EQUIPMENT— REPAIRS. 

This  account  shall  include  the  cost  of  repairing  miscellaneous 
equipment,  such  as  wagons,  automobiles,  and  other  highway 
vehicles,  and  harness. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . .       329 

MISCELLANEOUS  EQUIPMENT— RETIREMENTS. 

This  account  shall  include  amounts  necessary  to  adjust  the 
difference  between  the  ledger  Value  (less  salvage)  of  miscella- 
neous equipment,  including  horses,  retired  from  service  and 
the  amount  of  accrued  depreciation  charged  on  account  of  such 
retired  equipment  to  the  date  of  its  retirement.  (See  road 
and  equipment  account  II,  Equipment,  paragraphs  4  and  5.) 

The  cost  of  demolishing  miscellaneous  equipment,  when  at 
the  expense  of  this  Company,  shall  be  charged  to  this  account 
in  the  manner  prescribed  in  the  General  Rules  and  Instructions 
of  this  Company  with  respect  to  accounting  for  Material  and 
Supplies. 

Expenses  of  this  class  must  be  charged  to  Account  No 331 


78  MAINTENANCE  AND   CONSTRUCTION   COSTS. 

NOTE. — Miscellaneous  equipment  permanently  retired  from  service, 
but  held  pending  disposition,  shall  be  written  out  of  service  and  carried 
in  an  appropriate  suspense  account  at  an  equitable  valuation. 

INJURIES  TO  PERSONS. 

This  account  shall  include  expenses  on  account  of  injuries 
to  persons  which  occur  directly  in  connection  with  repairs  of 
equipment. 

Services  of  employees  and  others  called  in  consultation  in 
relation  to  claim  adjustments,  pay  and  expenses  of  employees 
while  engaged  as  witnesses  at  inquests  and  lawsuits,  and  a 
suitable  proportion  of  donations  made  to  hospitals  shall  be 
included  in  this  account. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . , 

SOME  ITEMS  01?  EXPENSE. 

Artificial  limbs.  Hospital  attendance. 

Carriage  fees.  Medical  and  surgical  services. 

Claim  adjusters'  and  clerks'  serv-  Medical  and  surgical  supplies. 

ices.  Notarial  fees. 

Claim  adjusters'  office  expenses.  Nursing. 

Compensation     for     injuries     or  Railway  transportation. 

death.  Undertakers'  services. 

Final  judgments,  including  plain-  Undertakers'  supplies. 

tiffs'  court  costs.  Witnesses'  fees  and  expenses  at 
Funeral  expenses.  inquests  and  law  suits. 

NOTE  A. — Expenses  incident  to  personal  injury  suits,  not  otherwise 
provided  for,  shall  be  included  in  account  No.  454,  "Law  expenses." 

NOTE  B— Amounts  donated  by  a  carrier  to  hospitals  shall  be  dis- 
tributed, 25  per  cent  to  account  No.  274,  "Injuries  to  persons";  25  per 
cent  to  account  No.  332,  "Injuries  to  persons";  and  50  per  cent  to 
account  No.  420,  "Injuries  to  persons." 

NOTE  C. — The  pay,  office  rent,  an'd  office  and  other  expenses  of  claim 
adjusters,  claim  clerks,  and  others  in  charge  of  or  engaged  in  connec- 
tion with  claim  cases  when  not  assignable  to  a  distinct  class  of  claims, 
shall  be  apportioned  equally  among  the  several  classes  of  claims  over 
which  they  have  jurisdiction  or  in  connection  with  which  they  are 
engaged. 

INSURANCE. 

This  account  shall  include  premiums,  except  reinsurance 
premiums,  for  insuring  the  carrier  against  loss,  through  injuries 


MAINTENANCE  AND  CONSTRUCTION   COSTS. 


79 


to  persons  or  damage  to  or  destruction  or  loss  of  property, 
whether  caused  by  fire,  accident,  or  other  cause,  when  such 
loss  to  the  carrier  would  be  chargeable  to  Maintenance  of 
Equipment;  also  premiums  on  fidelity  bonds  of  employees 
whose  pay  is  chargeable  to  Maintenance  of  Equipment. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . . 

NOTE. — The  premiums  paid  by  the  carrier  to  its  insurance  fund  shall 
be  credited  to  an  insurance  reserve  account,  to  which  account  shall  be 
charged  the  amount  of  all  claims  for  injuries  to  persons  and  damages 
to  the  property  covered  by  its  insurance.  To  such  account  shall  also  be 
charged  all  reinsurance  premiums  paid  to  insurance  companies,  and  to 
it  shall  be  credited  all  amounts  recovered  from  insurance  companies 
for  damage  to  the  property  reinsured  by  them. 

STATIONERY  AND  PRINTING. 

This  account  shall  include  the  cost  of  stationery  and  print- 
ing used  in  connection  with  Maintenance  of  Equipment. 

Expenses  of  this  class  must  be  charged  to  Account  No. . . . 

SOME  STATIONERY  AND  PRINTING   ITEMS. 

Adding  machines. 

Addressographs  and 
supplies. 

Arm  rests. 

Binders. 

Blank  books. 

Blotters. 

Blotting  paper. 

Bristol  board. 

Calculating  machines. 

Calendars. 

Carbon  paper. 

Cardboard. 

Cards,  blank  and  print- 
ed. 

Circulars. 

Computing  tables. 

Copy  ( impression) 
books. 

Copying  brushes. 

Copying  presses. 

Crayons. 

Cyclostyles. 


Dating  stamps  and  rib- 

Letter paper. 

bons. 

Manifold  paper. 

Dictaphones. 

Manifold  pens. 

Dictographs. 

Mimeographs. 

Drawing  paper. 

Mucilage. 

Duplicators. 

Mucilage  brushes. 

Electric  pens. 

Neostyles. 

Envelopes. 

Note  paper. 

Erasers,    rubber    and 

Notices. 

steel. 

Numbering  stamps. 

Eyelet  punches. 

Oil  paper. 

Eyelets. 

Paper. 

File  boxes,  paper. 

Paper  baskets. 

Forms,  blank  and  print- 

Paper clips. 

ed. 

Paper  cutters. 

Glass  pens. 

Paper  fasteners. 

Hectographs. 

Paper  files. 

Indexes. 

Paper  weights. 

Ink    for    writing    and 

Papyrographs. 

drawing. 

Parchment  paper. 

Inkstands. 

Pencil  sharpeners. 

Invoice  books. 

Pencils  for  writing  and 

Legal  cap  paper. 

drawing. 

334 


8o 


MAINTENANCE   AND   CONSTRUCTION    COSTS. 


Penholders. 

Penracks. 

Pens   for  writing  and 
drawing. 

Phonographs  and  rec- 
ords. 

Pins. 

Postage. 

Punches  (not  con- 
ductors' or  baggage- 
men's). 

Rubber  bands. 

Rubber  stamps. 

Rulers. 

Ruling  pens. 


Scrapbooks. 

Sealing  wax. 

Seals. 

Shears. 

Shipping  tags. 

Shorthand  notebooks. 

Sponge  cups. 

Sponges. 

Stamps,  impression. 

Stylographs. 

Tablets,   blank   and 

printed. 
Tape. 
Telegraph  blanks. 


Tissue    (impression) 
paper. 

Tracing  cloth. 

Tracing  paper. 

Twine. 

Typewriters  and  rib- 
bons. 

Wage  tables. 

Wastebaskets. 

Water  colors. 

Water  holders. 

Wrapping  paper. 

Wringers  for  copying 
presses. 


NOTE. — The  cost  of  dictionaries,  periodicals,  technical  books,  etc., 
shall  be  included  in  the  appropriate  superintendence  accounts. 

OTHER  EXPENSES. 

This  account  shall  include  expenses  in  connection  with  the 
maintenance  of  equipment  not  properly  chargeable  to  other 
accounts  for  maintneance  of  equipment  or  to  clearing  accounts 
such  as  "Material  store  expenses"  and  "Shop  expenses." 

Expenses  of  this  class  must  be  charged  to  Account  No. . . , 

SOME  ITEMS  OF  EXPENSE. 

Pay  and  expenses  of  mechanical  department  employees  attending  con- 
ferences with  officers  in  connection  with  mechanical  department  wage 
disputes. 

Fees  paid  arbitrators  in  connection  with  mechanical  department  wage 
disputes. 

Payments  to  mechanical  department  employees  for  time  absent  on 
account  of  sickness  when  not  compensation  for  personal  injuries. 

MAINTAINING  JOINT  EQUIPMENT  AT  TERMINALS— DR. 

This  account  shall  include  the  carrier's  proportion  of  ex- 
penses incurred  by  others  in  maintaining  equipment  used  for 
the  operation  of  joint  terminals,  including  the  carrier's  pro- 
portion of  expenses  of  repairing  equipment  made  necessary 
by  accidents  in  terminals,  when  such  expenses  are  participated 
in  by  more  than  one  party  using  the  joint  terminals, 


MAINTENANCE  AND,  qotfstRucpo^  -cp^s.;  ;         Si 

If  the  expense  be  for: 

FREIGHT  SERVICE  EXCLUSIVELY  —  charge  to 
Account  No  .............................................  336a 

PASSENGER  SERVICE  EXCLUSIVELY  —  charge  to 
Account  No  .......................  .  .....................  336b 

BOTH  FREIGHT  AND  PASSENGER  SERVICE— 
charge  to  Account  No  ....................................  336c 


.  —  The  purpose  of  this  account  is  to  show  the  amount  accruing 
against  the  carrier  for  its  proportion  of  the  expense  of  maintaining 
equipment  at  terminals  which  is  maintained  by  others  and  in  the  joint 
use  of  which  the  carrier  participates. 

MAINTAINING  JOINT  EQUIPMENT  AT  TERMINALS—  CR. 

This  account  shall  include  amounts  chargeable  to  others  as 
their  proportions  of  expenses  incurred  by  the  carrier  in  main- 
taining equipment  used  for  the  operation  of  joint  terminals, 
and  for  expenses  of  repairing  equipment  made  necessary  by 
accidents  in  terminals,  when  such  expenses  are  participated  in 
by  more  than  one  party  using  the  joint  terminals. 

//  the  bills  made  against  other  lines  for  this  service,  be  for: 

FREIGHT  SERVICE  EXCLUSIVELY—  credit  Account 
No  ....................................................  337a 

PASSENGER  SERVICE  EXCLUSIVELY—  credit  Ac- 
count No  ...............................................  337b 

BOTH  FREIGHT  AND  PASSENGER  SERVICE—  credit 
Account  No  ...........................................  .  .  337c 

NOTE.  —  The  purpose  of  this  account  is  to  show  the  amounts  accru- 
ing in  favor  of  the  carrier  and  against  others  for  their  proportions  of 
the  expense  of  maintaining  equipment  at  terminals  which  is  maintained 
by  the  carrier  and  in  the  joint  use  of  which  others  participate, 


YB  65942 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


v 


